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KANTER v. C.I.R.

Nos. 01-4316 to 01-4322, and 02-1220.

406 F.3d 933 (2005)

Estate of Burton W. KANTER, Joshua S. Kanter, and Naomi Kanter, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided May 9, 2005.

Attorney(s) appearing for the Case

Richard H. Pildes, New York University Law School, New York, NY, and Randall G. Dick, San Francisco, CA, for Petitioners-Appellants.

Steven W. Parks, Department of Justice Tax Division, Appellate Section, Washington, DC, and John J. Comeau, Internal Revenue Service Regional Counsel, Chicago, IL, for Respondent-Appellee.

Before CUDAHY, KANNE and EVANS, Circuit Judges.

PER CURIAM.

The certified copy of the Supreme Court judgment in Estate of Burton W. Kanter v. Commissioner of Internal Revenue, No. 03-1034, was issued no earlier than 25 days after the release of its opinion in Kanter on March 7, 2005. The certified copy of the judgment was filed with this court on April 12, 2005. That judgment reversed our decision and remanded this case for further proceedings. In accordance therewith, on April 12, 2005, we vacated...

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