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SCHIMBERG v. UNITED STATES

No. 15251.

365 F.2d 70 (1966)

Lewis SCHIMBERG, Executor of the Estate of Anna H. Collins, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

July 12, 1966.

Attorney(s) appearing for the Case

Lewis Schimberg, Joseph D. Block, Joel J. Sprayregen, Chicago, Ill., Aaron, Aaron, Schimberg & Hess, Chicago, Ill., of counsel, for appellant.

John B. Jones, Jr., Acting Asst. Atty. Gen., Tax Div., Marco Sonnenschein, Atty., Dept. of Justice, Washington, D. C., Edward V. Hanrahan, U. S. Atty., Chicago, Ill., Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before DUFFY and SWYGERT, Circuit Judges, and MAJOR, Senior Circuit Judge.

SWYGERT, Circuit Judge.

The plaintiff, Lewis Schimberg, the executor of the estate of Anna H. Collins, deceased, appeals from the partial dismissal of a claim for a refund of federal income taxes brought against the United States of America under 28 U.S.C. § 1346(a). The question presented concerns the validity of Treasury Regulations sections 1.652(c)-2 and 1.662 (c)-2, intended to implement sections 652 (c) and 662(c) of the Internal Revenue Code of 1954.

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