Document Type
Article
Publication Date
5-4-1993
Abstract
Petitioner-appellant Jacquelyn Hayman ("Hayman") appeals from a decision entered April 21, 1992 in the United States Tax Court (Clapp, J.) sustaining the deficiency determinations made by respondent-appellee Commissioner of Internal Revenue ("Commissioner") and assessed jointly against her and her husband John Hayman ("John") for the taxable years 1977, 1978 and 1979. The Haymans reported losses from tax shelters that substantially offset their reported income for these years. The Commissioner disallowed the deductions, finding, inter alia, that the shelters were not activities entered into for profit. On appeal, the Tax Court affirmed the Commissioner's determinations and rejected Hayman's claim for relief from liability as an innocent spouse under I.R.C. § 6013(e). For the reasons that follow, we affirm.
Recommended Citation
Miner '56, Roger J., "Hayman v. CIR, 992 F. 2d 1256 - Court of Appeals, 2nd Circuit 1993" (1993). Circuit Court Opinions. 371.
https://digitalcommons.nyls.edu/circuit_opinions/371
Comments
992 F.2d 1256 (1993)
Jacquelyn HAYMAN, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 733, Docket 92-4110. United States Court of Appeals, Second Circuit.
Argued December 29, 1992. Decided May 4, 1993.
New York Law School location: File #1624, Box #131