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CLAIBORNE v. UNITED STATES

No. C 74-46-L(B).

449 F.Supp. 4 (1978)

Doris Simcoe CLAIBORNE, Successor Administratrix W/W/A of the Estate of Maude V. Simcoe, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Kentucky, Louisville Division.

February 23, 1978.

Attorney(s) appearing for the Case

George A. Dietrich, Akron, Ohio, Woolsey M. Caye, Louisville, Ky., for plaintiff.

Stephen J. Csontos, Tax Div., Dept. of Justice, Washington, D. C., Albert Jones, U. S. Atty., Louisville, Ky., for defendant.

MEMORANDUM OPINION

BALLANTINE, District Judge.

This is an action for the refund of federal income taxes in the amount of $176,721.35 paid for the fiscal year ending March 31, 1968. The United States has counterclaimed for interest in the amount of $48,946.97.

At issue is whether the gain realized from the exchange of farm property is taxable to the Estate of Maude V. Simcoe as income in respect of a decedent under 26 U.S.C. Section 691.

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