Opinion ID: 167170
Heading Depth: 2
Heading Rank: 7

Heading: Typical Abusive Tax Shelters

Text: 80 The Van Scotens contend that the Hoyt partnerships were not typical abusive tax shelters. They maintain that the Tax Court incorrectly concluded as such in determining that their tax claims were obviously unreasonable. In support of their contention, the Van Scotens list several ways in which the Hoyt partnerships differ from the typical abusive tax shelter. This argument is curious. We need not detail each of the alleged differences, however, because our reading of the T.C. Memo indicates that the Tax Court made no such determination. But to the extent the Tax Court determined that the Hoyt partnerships were a sham, the record and the positions taken by the Van Scotens regarding the fraud of Mr. Hoyt certainly supports that conclusion.