Merian Rohrabaugh, Administratrix of the Estate of John T. Lemen, Sr., Deceased v. United States

611 F.2d 211

80-1 USTC P 13,330

Merian ROHRABAUGH, Administratrix of the Estate of John T.

Lemen, Sr., Deceased, Plaintiff-Appellee,

v.

UNITED STATES of America, Defendant-Appellant.

No. 79-1317.

United States Court of Appeals,

Seventh Circuit.

Argued Sept. 17, 1979.

Decided Dec. 18, 1979.

Gary R. Allen, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

Lester N. Bergum, Jr., Frankfort, Ind., for plaintiff-appellee.

Before CASTLE, Senior Circuit Judge, and SWYGERT and PELL, Circuit Judges.

PELL, Circuit Judge.

1

This is an appeal by the defendant Government from a summary judgment…