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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