William G. SCHWARTZ; Jacqueline R. Schwartz, Appellants v. COMMISSIONER OF INTERNAL REVENUE. No. 08-3171.United States Court of Appeals, Third Circuit.Submitted Under Third Circuit LAR 34.1(a) September 30, 2009. Opinion Filed October 9, 2009. [EDITOR’S NOTE: This case is unpublished as indicated by the issuing court.] Appeal from the Decision of the United States Tax Court, […]