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IN RE BARDEN

No. 745, Docket 96-5060.

105 F.3d 821 (1997)

In re Ruby P. BARDEN, Debtor. Marc A. PERGAMENT, Chapter 7 Trustee of the Estate of Ruby P. Barden, Appellant, v. UNITED STATES of America and Commissioner of New York State Department of Taxation and Finance, Appellees.

United States Court of Appeals, Second Circuit.

Decided January 29, 1997.

Attorney(s) appearing for the Case

Marc A. Pergament, Garden City, NY (Weinberg, Kaley, Gross & Pergament, L.L.P, Seth M. Choset, Nathan G. Mancuso (Legal Intern)), for Trustee-Appellant.

Curtis C. Pett, Washington, DC, Tax Division, Department of Justice (Bruce R. Ellisen, Zachary W. Carter, United States Attorney, Loretta C. Argrett, Assistant Attorney General, of counsel), for Appellee United States.

David S. Cook, New York City, Senior Attorney, Attorney General's Office of the State of New York (Dennis C. Vacco, Attorney General of the State of New York, Barbara Billett, Solicitor General, Thomas D. Hughes, Assistant Solicitor General, of counsel), for Appellee Commissioner of the New York State Department of Taxation and Finance.

Before: NEWMAN, Chief Judge, FEINBERG and McLAUGHLIN, Circuit Judges.

PER CURIAM:

Marc A. Pergament, Chapter 7 Trustee of the Estate of Ruby P. Barden, appeals from a judgment entered in April 1996 in the United States District Court for the Eastern District of New York, Arthur D. Spatt, J. That judgment affirmed a decision of the bankruptcy court, which denied the Trustee's application to use the one-time capital gains tax exclusion on the sale of a residence, pursuant to 26 U.S.C. § 121, for the benefit of the bankruptcy estate...

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