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SCHAFFER v. C.I.R.

No. 1094, Docket 83-4100.

779 F.2d 849 (1985)

Michael A. SCHAFFER and Jennifer Schaffer, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided December 16, 1985.

Attorney(s) appearing for the Case

Howard L. Mann, New York City (Donald A. Pitofsky, Schwartzman Weinstock Garelik & Mann, P.C., New York City, on brief), for petitioners-appellants.

William S. Estabrook, Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Martha B. Brissette, Tax Div., Dept. of Justice, Washington, D.C., on brief), for respondent-appellee.

Before FEINBERG, Chief Judge, FRIENDLY and NEWMAN, Circuit Judges.

JON O. NEWMAN, Circuit Judge.

This appeal poses vexing questions concerning the income tax liability of an individual who participates with others in income-generating activity. The questions arise in an appeal by Michael A. Schaffer and his wife1 from a judgment of the Tax Court (Irene F. Scott, Judge) determining a deficiency in their 1969 federal income tax of $159,807.69 and assessing against Schaffer a fraud penalty of $79,903.85...

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