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FINFROCK v. U.S.

No. 11-3052.

860 F.Supp.2d 651 (2012)

Carolyn FINFROCK, as Executor of the Estate of Doris E. Finfrock-Ware, Plaintiff, v. United States of America, Defendant.

United States District Court, C.D. Illinois, Springfield Division.

March 20, 2012.

Attorney(s) appearing for the Case

Jonathan A. Backman, Law Office of Jonathan A. Backman, Bloomington, IL, for Plaintiff.

Gabrielle Hirz, U.S. Dept of Justice, Washington, DC, for Defendant.

OPINION

SUE E. MYERSCOUGH, District Judge.

This cause is before the Court on the parties' cross-motions for summary judgment. See Plaintiff's Motion for Summary Judgment (d/e 10); Defendant's Motion for Summary Judgment (d/e 11). The sole issue is whether Treasury Regulation 20.2032A-8(a)(2) (26 C.F.R. § 20.2032A-8(a)(2)) is a valid regulation. For the reasons that follow, this Court finds that the regulation is invalid. Because additional...

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