SIMPSON v. UNITED STATES

No. 9772.

236 F.Supp. 433 (1964)

Mae E. SIMPSON, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Connecticut.

October 2, 1964.


Attorney(s) appearing for the Case

John W. Barnett, Wiggin & Dana, New Haven, Conn., for plaintiff.

F. Owen Eagan, U.S. Atty., Hartford, Conn., Daniel J. Dinan, Atty., Tax Division, Dept. of Justice, Washington, D.C., for defendant.


CLARIE, District Judge.

The plaintiff is the widow of a retired judge of the Superior Court who died in 1946. She seeks in this action to recover the income taxes paid by her, which were assessed against a widow's pension received from the State of Connecticut. This Court has jurisdiction pursuant to 28 U.S.C.A. § 1346(a) (1).

At the time of her husband's death, the State Judicial pension law provided for a widow's allowance of twenty-five per cent of...

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