216 F.3d 537 (6th Cir. 2000) Michael Friedman, et al., Petitioners-Appellants,v.Commissioner of Internal Revenue, Respondent-Appellee. No. 98-2378 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT Argued: December 17, 1999Decided and Filed: June 8, 2000 1 On Appeal from the United States Tax Court; Nos. 96-18735, 96-18736. 2 J. Timothy Bender, Joseph P. Alexander, ROETZEL […]