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BARNES v. UNITED STATES

No. 85-1881.

801 F.2d 984 (1986)

Florence Y. BARNES, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided September 22, 1986.

Attorney(s) appearing for the Case

John F. Murray, Dept. of Justice, Tax Div., Washington, D.C., for defendant-appellant.

Ralph J. Swanson, Sebat Swanson Banks Lessen & Garman, Danville, Ill., for plaintiff-appellee.

Before CUMMINGS, Chief Judge, and BAUER and CUDAHY, Circuit Judges.

CUMMINGS, Chief Judge.

The issue in this case is whether certain benefits received by the plaintiff were paid pursuant to a life insurance contract and are thus excluded from income under 26 U.S.C. § 101(a)(1). Because we determine that there was no life insurance contract, we reverse the district court's judgment for plaintiff, 611 F.Supp. 413.

Plaintiff, Florence Barnes, is the widow of an employee of the University...

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