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BAHEN'S ESTATE v. UNITED STATES

No. 144-60.

305 F.2d 827 (1962)

ESTATE of J. William BAHEN, Deceased, Kathleen Privett Bahen, Sole Executrix v. The UNITED STATES.

United States Court of Claims.

July 18, 1962.

Attorney(s) appearing for the Case

Paul F. Mickey, Washington, D. C., for plaintiff. Steptoe & Johnson, Washington, D. C., were on the briefs.

Earl L. Huntington, Washington, D. C., with whom was Louis F. Oberdorfer, Asst. Atty. Gen., for defendant. Edward S. Smith, Lyle M. Turner and Philip R. Miller, Washington, D. C., were on the brief.

DAVIS, Judge.

The estate of a former high-ranking officer of The Chesapeake and Ohio Railway Company claims that sums paid by the C. & O. to his widow on his death in 1955, under benefit plans unilaterally adopted by the railroad in 1952 and 1953, were improperly included in his gross estate for tax purposes. The issue is one of law under the Internal Revenue Code of 1954; the parties have agreed upon a stipulation of facts which we have accepted.

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