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LOONEY v. UNITED STATES

Civ. A. No. 81-20-ATH.

569 F.Supp. 1569 (1983)

Joyce B. LOONEY, Administratrix of the Estate of William J. Brown, deceased, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court, M.D. Georgia, Athens Division.

September 13, 1983.

Attorney(s) appearing for the Case

Gary L. Pleger, Athens, Ga., John M. Vine, Washington, D.C., for plaintiff.

Lenore Distefano, Tax Div., Dept. of Justice, Washington, D.C., for defendant.

ORDER

OWENS, Chief Judge.

This is a civil action for a refund of estate taxes paid by plaintiff, Joyce B. Looney, as Executrix of the Estate of William J. Brown. At issue is whether survivor benefits payable by a company to its deceased employee's widow are taxable under section 2039(a) of the Internal Revenue Code as part of the deceased employee's estate because the deceased employee during his lifetime had contingent, future rights to disability benefits...

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