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COLLINS v. UNITED STATES

Civ. No. 70-378.

318 F.Supp. 382 (1970)

Cloyes COLLINS and Lavare Collins, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, C. D. California.

September 24, 1970.

Attorney(s) appearing for the Case

Surr & Hellyer, by Michael B. Arkin and Walter J. Tribbey, San Bernardino, Cal., for plaintiffs.

Robert L. Meyer, U. S. Atty., Charles H. Magnuson, Asst. U. S. Atty. and Chief, Tax Division, by Brice A. Tondre, Asst. U. S. Atty., Los Angeles, Cal., for defendant.

MEMORANDUM OF OPINION

IRVING HILL, District Judge.

In this case, the widow1 of a business executive seeks a refund of income tax paid on payments made to her by her late husband's employers under contracts negotiated by the decedent during his lifetime. She claims that the payments made to her had acquired a stepped-up basis under IRC § 1014.

The Court has before it cross motions for summary judgment. Both sides...

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