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ESTATE OF KLEIN v. C. I. R.

No. 823, Docket 75-4257.

537 F.2d 701 (1976)

ESTATE of Herman KLEIN, Deceased, et al., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided June 29, 1976.

Attorney(s) appearing for the Case

Paul M. Levinson, New York City (Henry Mayer, Mayer, Weiner & Levinson, New York City, of counsel), for appellant.

David E. Carmack, Tax Div., Dept. of Justice, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Elmer J. Kelsey, John A. Dudeck, Jr., Tax Div., Dept. of Justice, Washington, D.C., of counsel), for appellee.

Before LUMBARD, WATERMAN and MESKILL, Circuit Judges.

MESKILL, Circuit Judge:

Bebe Klein, individually and as co-executor of the estate of Herman Klein, deceased, and Malcolm B. Klein and Ira K. Klein, the remaining co-executors of that estate, appeal from a judgment of the United States Tax Court, Dawson, J., which held that Bebe Klein was not entitled to the benefits of the "innocent spouse" provisions of Section 6013(e) of the Internal Revenue Code of 1954 ("the Code"), 26 U.S.C. § 6013(e).

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