Your search Notice: Seventh Circuit Rule 53(b)(2) States Unpublished Orders Shall Not Be Cited or Used As Precedent Except to Support a Claim of Res Judicata, Collateral Estoppel or Law of the Case in Any Federal Court Within the Circuit.gaylon L. Harrell, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee did not match any document.