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DAVIS v. UNITED STATES

No. CA-68-28-CH.

323 F.Supp. 858 (1971)

Evelyn P. DAVIS, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S. D. West Virginia, Charleston Division.

February 26, 1971.

Attorney(s) appearing for the Case

John T. Kay, Jr., Kay, Casto & Chaney, Charleston, W. Va., for plaintiff.

Johnnie M. Walters, H. E. Marmoll, Dept. of Justice, Washington, D. C., and W. Warren Upton, U. S. Atty., Charleston, W. Va., for defendant.

MEMORANDUM OPINION

FIELD, Chief Judge.

The question presented in this case is whether payments received by the plaintiff as the widow of a deceased judge from the West Virginia Judges' Retirement Fund are covered for federal income tax purposes by Sections 101(a) and 101(d) of the Internal Revenue Code of 1954, as plaintiff contends, or by Sections 101(b) and 72(b) as contended by the Government.

In 1949 the West Virginia Legislature established...

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