Sean Kieran Hegarty and Kerry Ann Hegarty formed Blue Marlin, L.L.C. (Blue Marlin), a Maryland limited liability company. Each owned a 50 percent interest.

Blue Marlin was organized to conduct a charter fishing activity using a “46-foot Post luxury cruiser.”

Mr. and Mrs. Hegarty kept a written log of their use of the yacht. Unfortunately, they lost the log during their move to Florida.

Using numerous receipts from the business during the year before the court, Mr. and Mrs. Hegarty were ... Log in to view full article.