471 F.3d 698 Charles and Susan GLASS, Petitioners-Appellees,v.COMMISSIONER of INTERNAL REVENUE, Respondent-Appellant. No. 06-1398. United States Court of Appeals, Sixth Circuit. December 21, 2006. 1 ARGUED: Bethany B. Hauser, United States Department of Justice, Washington, D.C., for Appellant. Charles F. Glass, Harbor Springs, Michigan, pro se. Stephen J. Small, Boston, Massachusetts, for Amicus Curiae. ON […]