In the Matter of Theodore J. Richmond, Debtor. Jean Richmond v. United States of America

OPINION OF THE COURT

JAMES HUNTER, III, Circuit Judge.

This appeal questions the jurisdiction of a Referee in Bankruptcy to determine the income tax liability of a Chapter XI debtor’s spouse who had filed joint returns with the debtor. The District Court has held that such jurisdiction does not exist in this case. In re Richmond, 322 F.Supp. 888 (D.N.J.1970). We affirm.

I. THE FACTS

The debtor in this case is Theodore J. Richmond, who between 1932 and 1967 built up a complex of twenty-six corporations engaged chiefly in public bus transportation. In August 1967, a joint petition for arrangement…