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ESTATE OF APPLEBAUM v. C.I.R.

Nos. 83-3035, 83-3036.

724 F.2d 375 (1983)

ESTATE OF Joseph R. APPLEBAUM, Deceased, the Fidelity Bank, Co-Executor, Joseph K. Koplin, Co-Executor, John A. Eichman, Co-Executor v. COMMISSIONER OF INTERNAL REVENUE. Appeal of ESTATE OF Joseph R. APPLEBAUM, in No. 82-3035. Florence K. APPLEBAUM, Appellant in No. 83-3036 v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided December 28, 1983.

Attorney(s) appearing for the Case

Jules I. Whitman (argued), Dilworth, Paxson, Kalish & Kaufman, Philadelphia, Pa., for Florence K. Applebaum.

John A. Eichman, 3d, Clark, Spahr, Eichman & Yardley, Philadelphia, Pa., for Estate of Joseph R. Applebaum.

Gayle P. Miller (argued), Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Div., Gary R. Allen, U.S. Dept. of Justice, Tax Div., Washington, D.C., for appellee.

Before ADAMS, HUNTER and GARTH, Circuit Judges.

OPINION OF THE COURT

JAMES HUNTER, III, Circuit Judge:

This appeal arises from a dispute over the short taxable year of Joseph R. Applebaum ("Applebaum"). Applebaum was a general partner in Phoenix Plaza Associates, a limited partnership ("the partnership"). Midway through 1975, Applebaum died. That year the partnership suffered a substantial loss. The question presented here is how Applebaum's share of that loss should be allocated between his final income...

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