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Paradise found: the ultimate tax shelter

Updated: April 10, 2002, 12:52 PM ET
By Darren Rovell | ESPN.com

While Americans across the country gather together their W-2s and 1099s, then begin wading through piles of receipts with confusing notes scribbled on the side, more than 30 professional tennis players aren't stressing the annual approach of April 15. They have found the ultimate tax deduction by making their homes in a fiscal paradise free of income taxes.

Twenty-seven players with the Association of Tennis Professionals, including Wimbledon champion Goran Ivanisevic and top-ranked Thomas ...

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