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BURFORD v. UNITED STATES

Civ. A. No. CV85-L-3138-S.

642 F.Supp. 635 (1986)

Ann P. BURFORD, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Alabama, S.D.

July 29, 1986.

Attorney(s) appearing for the Case

David M. Wooldridge, Sirote, Permutt, Friend, Friedman, Held & Apolinsky, Birmingham, Ala., for plaintiff.

Frank W. Donaldson, U.S. Atty., Caryl P. Privett, Asst. U.S. Atty., Birmingham, Ala., Helen Lokey, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OPINION

LYNNE, Senior District Judge.

This action comes before the Court on cross motions for summary judgment. The plaintiff has brought this action for a refund of federal income tax. She contends that settlement proceeds of an Alabama wrongful death claim are excludable from gross income under Internal Revenue Code § 104(a)(2), despite a Revenue Ruling that holds such proceeds to be taxable income. The Court agrees with plaintiff's contention...

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