SHENKER v. C.I.R.

Nos. 85-2322, 86-1176.

804 F.2d 109 (1986)

Morris A. SHENKER and Lillian K. Shenker, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided October 27, 1986.


Attorney(s) appearing for the Case

Hugh R. Law, St. Louis, Mo., for appellant.

Teresa E. McLaughlin, Washington, D.C., for appellee.

Before LAY, Chief Judge, HENLEY, Senior Circuit Judge, and ARNOLD, Circuit Judge.


ARNOLD, Circuit Judge.

Lillian K. Shenker appeals from two decisions of the United States Tax Court that determined deficiencies in her joint federal income tax liability with her husband, Morris A. Shenker.1 In both cases, the Tax Court disallowed deductions claimed for losses suffered in the course of Morris Shenker's business dealings; Lillian Shenker was a party to these proceedings solely by virtue of having signed joint income tax...

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