Senty, James v. United States

IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF WISCONSIN JAMES SENTY and CATHERINE SENTY, Plaintiffs, OPINION and ORDER v. 22-cv-283-wmc UNITED STATES OF AMERICA, Defendant. Plaintiff James Senty (“James”) is involved in several businesses, including gas companies, banks, and a surveillance camera company. In 2014 and 2015, his wife and fellow plaintiff, Catherine Senty, and he filed joint tax returns showing investment income from some of these companies. After the IRS audited plaintiffs for those years, however, it determined that they owed net investment income tax…