No. 19-929October Term 2019Decided Apr 27, 2020Updated Sep 3, 2026
Shuman v. Comm'r of Internal Revenue
The Supreme Court did not take up Shuman's case, so it did not resolve the tax or due-process questions.
Case status
Decided · April 27, 2020
- 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
Decision
What the Court decided
The Supreme Court did not take up Shuman's case, so it did not resolve the tax or due-process questions.
Impact
The case affects taxpayers contesting how the IRS and tax courts treat gambling-related activity and tax offsets. For example, a taxpayer who claims gambling was a business could face the lower court's approach in the Fourth Circuit.
Not official Court text.
Briefing
What it's about
Shuman challenged tax treatment involving gambling activity and raised a separate due-process challenge to the use of Internal Revenue Code provisions. The Supreme Court declined review and did not decide the merits, leaving the Fourth Circuit's result in place.
Impact
The case affects taxpayers contesting how the IRS and tax courts treat gambling-related activity and tax offsets. For example, a taxpayer who claims gambling was a business could face the lower court's approach in the Fourth Circuit.
What's next
The Supreme Court docket action is finished. The Fourth Circuit's result remains in place for this case.
What did the Supreme Court do in Shuman v. Commissioner of Internal Revenue?
The Court declined review. It did not decide the merits of Shuman's tax and due-process arguments.
Who is affected by the outcome in Shuman's tax case?
Shuman is directly affected, and taxpayers in the Fourth Circuit may be affected by the lower court's approach to similar disputes.
What happens next in Shuman v. Commissioner of Internal Revenue?
The Supreme Court's docket action is complete. The Fourth Circuit's result remains in place for this case.
Timing
Decided April 27, 2020
The Court released its decision on April 27, 2020 without hearing oral argument.
Documents
Activity
Docket activity2
AI analysis generated: Case Briefing
Sep 3, 2026 | Generated
Brief added: Petition
Jan 21, 2020 | Court records
Related cases
Grounding
- Grounding
- Primary materials plus reporting.
- Note
- Best-effort analysis: this explainer relies on a mix of primary materials and trusted secondary sources. Official filings and opinions remain authoritative.
- Checked
- Sep 3, 2026
- Method
- Methodology