Your search Notice: Seventh Circuit Rule 53(b)(2) States Unpublished Orders Shall Not Be Cited or Used As Precedent Except to Support a Claim of Res Judicata, Collateral Estoppel or Law of the Case in Any Federal Court Within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