337 F.3d 833 Estate of Burton W. KANTER, deceased, Joshua S. Kanter, executor, and Naomi Kanter, Petitioners-Appellants,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 01-4316. No. 01-4317. No. 01-4318. No. 01-4319. No. 01-4320. No. 01-4321. No. 01-4322. No. 02-1220. United States Court of Appeals, Seventh Circuit. Argued September 4, 2002. Decided July 24, 2003. COPYRIGHT MATERIAL OMITTED […]