No. 19-929October Term 2019Decided Apr 27, 2020
Shuman v. Comm'r of Internal Revenue
This case involves a tax dispute between an individual, Shuman, and the Commissioner of Internal Revenue.
Case status
- Current stage
- Decided
- Latest event
- Decision released Apr 27, 2020
- What it's about
This case involves a tax dispute between an individual, Shuman, and the Commissioner of Internal Revenue. The Supreme Court is being asked to review a decision from the Fourth Circuit Court of Appeals.
Question presented
Whether the Tax Court’s determination that a taxpayer’s gambling activity did not constitute a trade or business under Section 162 of the Internal Revenue Code is a finding of fact subject to clear-error review or a conclusion of law subject to de novo review?
- Case path
United States Court of Appeals for the Fourth Circuit / Decision released Apr 27, 2020
- Area
Business and Regulation
Timing
Decided April 27, 2020
The Court released its decision on April 27, 2020 without hearing oral argument.
Related cases
Grounding
- Grounding
- Primary-source trail available.
- Note
- Plain-English explainer. Official filings and opinions remain authoritative.
- Checked
- Jul 25, 2026
- Method
- Methodology