WHITE v. UNITED STATES

No. IP 79-536-C.

511 F.Supp. 570 (1981)

John F. WHITE, Administrator D.B.N., C.T.A. of the Estate of Theodore N. Townsend, deceased v. UNITED STATES of America.

United States District Court, S. D. Indiana, Indianapolis Division.

April 7, 1981.


Attorney(s) appearing for the Case

Douglass R. Shortridge, Indianapolis, Ind., for plaintiff.

Virginia Dill McCarty, U. S. Atty., Indianapolis, Ind., and Angelynn C. Hall, Trial Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant.


STECKLER, Chief Judge.

This matter is before the Court on the cross motions for summary judgment filed by each party. The Court, having considered the respective briefs of the parties and having heard oral argument thereon, herein sets forth its findings of fact. The conclusions of law are embodied within the memorandum of law.

Findings of Fact

1. The decedent died on November 9, 1973, a resident of Indianapolis, Marion County, Indiana, after...

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