KLEIN v. U.S.

No. 98-CV-72344-DT.

94 F.Supp.2d 838 (2000)

Emery KLEIN and Diane Klein, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Michigan, Southern Division.

May 4, 2000.


Attorney(s) appearing for the Case

Stuart A. Smith, New York City, Lawrence S. Jackier, Jackier, Gould, Bloomfield Hills, MI, for plaintiffs.

John A. Lindquist, U.S. Department of Justice, Tax Division, Washington, DC, for defendants.


ORDER DENYING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

CLELAND, District Judge.

I. Introduction

This case involves a dispute over whether plaintiff Emery Klein1 was negligent in his failure to pay taxes for tax year 1982 by using a tax shelter that was ultimately disallowed. If so, a negligence penalty may be appropriate. This court previously dismissed Mr. Klein's other tax-related claims on April 13, 1999 in...

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