Burford v. United States

MEMORANDUM OPINION

LYNNE, Senior District Judge.

This action comes before the Court on cross motions for summary judgment. The plaintiff has brought this action for a refund of federal income tax. She contends that settlement proceeds of an Alabama wrongful death claim are excludable from gross income under Internal Revenue Code § 104(a)(2), despite a Revenue Ruling that holds such proceeds to be taxable income. The Court agrees with plaintiffs contention that Alabama wrongful death proceeds fall within the plain language of Section 104(a)(2) and grants her motion for summary judgment.

Factual…