216 F.3d 524 (6th Cir. 2000) Salvador A. Gaudiano,et al.,Petitioners-Appellants,v.Commissioner of Internal Revenue, Respondent-Appellee. No. 99-1294 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT Argued: December 17, 1999Decided and Filed: June 8, 2000Rehearing Denied July 18, 2000 1 On Appeal from the United States Tax Court; Nos. 25712-96; 25713-96; 25714-96; 25716-96. Juan F. Vasquez, […]