Case Name: William C. WITZEL and Gene E. Witzel, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Seventh Circuit
Jurisdiction: United States
Decision Date: 2001-04-06
Citations: 6 F. App'x 384
Docket Number: No. 99-2482
Parties: William C. WITZEL and Gene E. Witzel, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before Hon. POSNER, Hon. COFFEY, Hon. MANION, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 6
Pages: 384–384

Head Matter:
William C. WITZEL and Gene E. Witzel, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 99-2482.
United States Court of Appeals, Seventh Circuit.
Submitted March 13, 2001.
Decided April 6, 2001.
Before Hon. POSNER, Hon. COFFEY, Hon. MANION, Circuit Judges.

Opinion:
ORDER
Upon consideration of the remand of this ease to this court for reconsideration in light of Gitlitz v. Commissioner, 531 U.S. 206, 121 S.Ct. 701, 148 L.Ed.2d 613 (2001), and of the parties' 7th Cir. R. 54 statements, in which both agree that the proper disposition is to vacate our previous decision, reverse the decision of the Tax Court, and remand to that court with directions to enter judgment for the taxpayers, it is ordered that our previous decision is vacated, the decision of the Tax Court is reversed, and the case is remanded to that court with directions to enter judgment for the taxpayers.