436 F.3d 344 William D. & Joyce M. REIMELS, Petitioners-Appellants,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Docket No. 04-6175 AG. United States Court of Appeals, Second Circuit. Argued: October 7, 2005. Decided: January 31, 2006. Peter A. Lowy, Houston, TX, for Petitioners-Appellants. Jonathan S. Cohen, Tax Division, Department of Justice, Washington, DC (Eileen J. O’Connor, Jonathan A. […]