Triple divorcees lose tax fight
In December 1975, Angela and David Boyter went to Haiti for a seven-day vacation and a divorce. A year later, eleven months into their second marriage, the Boyters did the same thing in the Dominican Republic. Since then, the Ellicott City, Md., couple have remarried and been divorced a third time. They figure that their revolving-door matrimony has saved them $15,000. The reason: federal laws that favor single taxpayers. The Internal Revenue Service challenged the couple, arguing that the first two divorces were "sham transactions" and that they...