296 F.3d 607 Charles REYNOLDS and Beatrice Reynolds, Petitioners-Appellants,v.COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee. No. 00-2966. United States Court of Appeals, Seventh Circuit. Argued November 30, 2001. Decided July 18, 2002. COPYRIGHT MATERIAL OMITTED Thomas F. Howard, Bloomingdale, IL, Steven H. Jesser (Argued), Northfield, IL, for Petitioners-Appellants. Carol A. Barthel (Argued), Department of Justice, Tax Division, […]