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SHAH v. C.I.R.

No. 14-2903.

790 F.3d 767 (2015)

Syed Ijaz Hussain SHAH and Asmat Hussain, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided June 24, 2015.

Attorney(s) appearing for the Case

Syed Ijaz Hussain, Chicago, IL, pro se.

Laurie Snyder , Attorney, Department of Justice, Washington, DC, for Respondent-Appellee.

Before FLAUM, KANNE, and WILLIAMS, Circuit Judges.

Syed Ijaz Hussain Shah and his wife, Asmat Hussain, petitioned the Tax Court for a redetermination of $18,030 in deficiencies and penalties for tax years 2009 through 2011. On the trial date, the Commissioner submitted to the Tax Court a "Stipulation of Settled Issues" signed by the parties. The document...

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