Ira NATHEL, Tracy Nathel, Sheldon Nathel, Ann M. Nathel, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Docket No. 09-1955-ag.United States Court of Appeals, Second Circuit.Argued: February 3, 2010. Decided: June 2, 2010. Appeal from the Tax Court, Stephen J. Swift, J. Page 84 Hugh Janow, Pearl River, NY, for Petitioners-Appellants. Teresa T. Milton, Attorney (John […]