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ESTATE OF LEVINE

Nos. 355, 546, Dockets 75-4134, 75-4135.

526 F.2d 717 (1975)

ESTATE of David H. LEVINE, Deceased. Jacob Paul LEVINE and Richard L. Levine, Executors, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. Lillian K. LEVINE, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Second Circuit.

Decided December 1, 1975.

Attorney(s) appearing for the Case

Jonathan S. Cohen, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Jr., and Michael J. Roach, Washington, D.C., on the brief), for appellant.

Stanley Bergman, New Haven, Conn. (Jon C. Blue, Bergman & Barth, P. C., New Haven, Conn., on the brief), for appellees.

Before KAUFMAN, Chief Judge, and ANDERSON and VAN GRAFEILAND, Circuit Judges.

IRVING R. KAUFMAN, Chief Judge:

One suspects that because the Internal Revenue Code of 1954 piles exceptions upon exclusions, it invites efforts to outwit the tax collector. The case before us is an example of adroit taxpayers seizing upon words in the Code which, if interpreted as they urge, would distort congressional intent and violate well-established rules of statutory construction. We therefore reverse the decision of the Tax Court favoring the taxpayers,

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