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NEGRON v. U.S.

No. 07-4460.

553 F.3d 1013 (2009)

Carol J. NEGRON, Executrix for the Estates of Mary A. Susteric and Mildred Lopatkovich, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: January 28, 2009.

Attorney(s) appearing for the Case

ARGUED: Jonathan S. Cohen, United States Department of Justice, Washington, D.C., for Appellant. Michael P. Harvey, Michael P. Harvey Co., L.P.A., Rocky River, Ohio, for Appellee. ON BRIEF: Jonathan S. Cohen, Teresa T. Milton, United States Department of Justice, Washington, D.C., for Appellant. Michael P. Harvey, Michael P. Harvey Co., L.P.A., Rocky River, Ohio, for Appellee.

Before: SILER and McKEAGUE, Circuit Judges; LUDINGTON, District Judge.

OPINION

SILER, Circuit Judge.

The United States appeals the district court's order granting partial summary judgment to Plaintiff Carol Negron (executrix of the estates of Mildred Lopatkovich and Mary Susteric). The district court determined that departure from the annuity tables provided by I.R.C. § 7520 and Treas. Reg. § 20.2031-7 (the "IRS annuity tables") was warranted when Negron could show that "(1) the value ascribed by the tables is unrealistic...

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