ESTATE OF Noordin M. CHARANIA et al., Petitioners, Appellants, v. Douglas L. SHULMAN, Commissioner of Internal Revenue Service, Respondent, Appellee. No. 09-2430.United States Court of Appeals, First Circuit.Heard May 5, 2010. Decided June 17, 2010. Appeal from the United States Tax Court, Mary Ann Cohen, J., 2009 WL 2924091. Page 68 William F. Sheehan, with […]