Estate of Herman Klein, Deceased v. Commissioner of Internal Revenue

MESKILL, Circuit Judge:

Bebe Klein, individually and as co-executor of the estate of Herman Klein, deceased, and Malcolm B. Klein and Ira K. Klein, the remaining co-executors of that estate, appeal from a judgment of the United States Tax Court, Dawson, J., which held that Bebe Klein was not entitled to the benefits of the “innocent spouse” provisions of Section 6013(e) of the Internal Revenue Code of 1954 (“the Code”), 26 U.S.C. § 6013(e). 1 The tax court, in its opinion reported at 63 T.C. 585 (1975), concluded that the “innocent spouse” protection was not available because the amount of…