ESTATE OF CONNELLY v. UNITED STATES

Civ. No. 74-357.

398 F.Supp. 815 (1975)

ESTATE of John J. CONNELLY, Sr., Deceased, and Ellen C. King, Executrix, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. New Jersey.

August 5, 1975.


Attorney(s) appearing for the Case

Maurice H. Connelly (Adams, Adubato, Tafro & Connelly), South Orange, N. J., for plaintiffs.

Scott P. Crampton, Asst. Atty. Gen., Jerome Fink, Atty. Tax Div., Vicki G. Cheikes, Atty., Tax Div., Washington, D. C., Jonathan L. Goldstein, U. S. Atty., by George E. Mittelholzer, Asst. U. S. Atty., Newark, N. J., for defendant.


OPINION AND ORDER

BIUNNO, District Judge.

Nature of Case

In this case, Connelly sues to recover the sum of $3,200., plus statutory interest from June 7, 1968, paid under protest as the result of an assessment calculated on the basis of including in Connelly's taxable estate the commuted value of installments payable to decedent's son under a group life insurance arrangement provided by Connelly's former employer.

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