483 F.3d 90 Daniel Taylor JENKINS, Petitioner-Appellant,v.COMMISSIONER OF INTERNAL REVENUE Service, Respondent-Appellee. Docket No. 05-4756-ag. United States Court of Appeals, Second Circuit. Argued: February 22, 2007. Decided: March 6, 2007. Frederick R. Dettmer, Pelham, NY, for Petitioner-Appellant. Marion E.M. Erickson, (Eileen J. O’Connor, Assistant Attorney General, and Jonathan S. Cohen, Attorney, on the brief), Tax […]