BARNES v. UNITED STATES

No. 84-2060.

611 F.Supp. 413 (1985)

Florence Y. BARNES, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, C.D. Illinois.

March 27, 1985.


Attorney(s) appearing for the Case

Ralph Swanson, Danville, Ill., for plaintiff.

Frances Hulin, Asst. U.S. Atty., Danville, Ill., and Angelynn C. Hall, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.


SUMMARY JUDGMENT FOR PLAINTIFF

BAKER, Chief Judge.

The plaintiff, Florence Y. Barnes, seeks a refund of taxes and interest paid in connection with her 1978 and 1979 federal income tax returns. The plaintiff claims that payments made to her as survivor's insurance benefits under the State University's Retirement System are "amounts received under a life insurance contract ... paid by reason of the death of the insured" which are exempt from gross income under...

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