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O'BRIEN v. UNITED STATES

No. 83-1234.

582 F.Supp. 203 (1984)

Michael G. O'BRIEN, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, C.D. Illinois.

March 16, 1984.

Attorney(s) appearing for the Case

David L. Higgs, Peoria, Ill., for plaintiff.

James K. Wilkens, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., Janet Jannusch, Asst. U.S. Atty., Peoria, Ill., for defendant.

DECISION AND ORDER

ROBERT D. MORGAN, District Judge.

Both plaintiff and defendant have filed motions for summary judgment, and the entry of summary judgment is justified. Since all material facts are stipulated, or otherwise admitted, the only issues remaining relate to the legal consequences compelled by those facts. One party is entitled to judgment as a matter of law. Rule 56, F.R.Civ.P.

FACTS

Joseph G. O'Brien died on February 1, 1974...

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