Estate of Kalahasthi v. United States

ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

MARGARET M. MORROW, District Judge.

On September 5, 2007, the Estate of Prasanna Kalahasthi filed this action challenging the government’s refusal to tax Kalahasthi’s estate at the reduced rate set forth in 26 U.S.C. § 2201(b)(2) and (c). Kalahasthi’s husband was a passenger on one of the airplanes that was hijacked on September 11, 2001 and crashed into the World Trade Center. Five weeks after his death, Kalahasthi took her own life. Plaintiff claims that Kalahasthi should be considered a “victim” of the September 11, 2001 terrorist…