KAPLAN v. U.S.

No. 97-2233.

133 F.3d 469 (1998)

Abel KAPLAN and Mary Lou Kaplan, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided January 7, 1998.


Attorney(s) appearing for the Case

Bernard M. Kaplan, Norman S. Rosen (argued), Ruben, Kaplan & Rosen, Skokie, IL, for Plaintiffs-Appellants.

Richard Farber, Janet Bradley (argued), Karen D. Utiger, Department of Justice, Tax Division, Appellate Section, Washington, DC, James J. Kubik, Office of the United States Attorney, Civil Division, Appellate Section, Chicago, IL, Richard J. Gagnon, Jr., Department of Justice, Tax Division, Washington, DC, for Defendant-Appellee.

Before FLAUM, EASTERBROOK, and KANNE, Circuit Judges.


FLAUM, Circuit Judge.

Abel and Mary Lou Kaplan had no idea that they owed certain overdue taxes to the Internal Revenue Service (I.R.S.). Abel Kaplan held less than a one-percent interest in the profits of a Utah limited partnership that claimed over nine million dollars of invalid deductions for the 1983 tax year. The Kaplans claimed a distributive share of these deductions on their joint income tax return for 1983. The I.R.S. audited the partnership and disallowed...

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