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ELPI v. U.S.

Civil No. 3:96CV00315 (AVC).

968 F.Supp. 54 (1997)

John D. ELPI, Jr., Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court, D. Connecticut.

June 12, 1997.

Attorney(s) appearing for the Case

John D. Elpi, Jr., Granby, CT, pro se.

William A. Collier, Asst. U.S. Atty., Hartford, CT, Philip J. Berkowitz, U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant.

RULING ON CROSS MOTIONS FOR SUMMARY JUDGMENT

COVELLO, District Judge.

This is an action seeking a refund of federal income taxes paid. It is brought pursuant to 28 U.S.C. § 1346(a). Specifically, the complaint alleges that a lump sum separation agreement payment should have been excluded from the plaintiff's 1994 taxable income pursuant to 26 U.S.C. § 104(a)(2). On March 3, 1997, the defendant filed the within motion for summary judgment...

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