Maureen O'Hara's Ill Fated Cuban Oil Tax Shelter

Maureen O'Hara, who died Saturday, was a classic actress in some classic movies. So I guess it shouldn't be a surprise that she took a whirl at the classic tax shelter - oil wells. Julian Block sometime ago got me into checking whether celebrities who pass away played a role in tax history. That led me to Fitzsimons v Commissioner (37 TC 179), which was decided by Judge William Fay in 1961 in the first year of his service on the court. Judge Fay helpfully mention that "The petitioner is a motion picture actress known professionally as Maureen O'Hara.