408 F3d 900 Kikalos v. United States  408 F.3d 900  Nick KIKALOS
and Helen Kikalos, Plaintiffs-Appellants, UNITED STATES of
America, Defendant-Appellee.  No. 04-1613.  United States Court
of Appeals, Seventh Circuit.  Argued December 2, 2004.  Decided
May 24, 2005.  Donald E. Schlyer (argued), Schlyer & Associates,
Merrillville, IN, Ralph M. Bernstein, Chicago, IL, for
Plaintiffs-Appellants.   Before BAUER, POSNER, and ROVNER,
Circuit Judges.  POSNER, Circuit Judge.   The plaintiffs brought
suit for a refund of federal income taxes, had a jury trial that
resulted in a verdict for the government, and appeal,
complaining about the jury instructions and the exclusion of
much of their evidence.   The plaintiffs, husband and wife, own
three retail stores in Hammond, Indiana. The stores operate
under the name "Nick's Liquor" but sell cigarettes, beer, wine,
soft drinks, potato chips, and other snack food as well as hard
liquor. Most sales are cash sales; the stores do not accept
credit cards. Nick Kikalos, the husb