Legal Opinion
Florence Y. Barnes v. United States
Court of Appeals for the Seventh Circuit
Decided September 22, 1986No. 85-1881PublishedCited by 5 opinions
1Opinion of the Court
CUMMINGS, Chief Judge.
The issue in this case is whether certain benefits received by the plaintiff were paid pursuant to a life insurance contract and are thus excluded from income under 26 U.S.C. § 101(a)(1). Because we determine that there was no life insurance contract, we reverse the district court’s judgment for plaintiff, 611 F.Supp. 413.
Plaintiff, Florence Barnes, is the widow of an employee of the University of Illinois (Urbana-Champaign campus) who died on August 23,1970. At the date of his death, plaintiffs husband was subject to the provisions of the State Universities Retirement…
2Cases cited9 opinions
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Central Bank of Washington v. HumeSupreme Court of the United States · 1888
- Commissioner of Internal Revenue v. TreganowanCourt of Appeals for the Second Circuit · 1950
- Estate of John J. Connelly, Sr. (Deceased) and Ellen C. King v. United StatesCourt of Appeals for the Third Circuit · 1977
- A. C. Ross, District Director of Internal Revenue, Atlanta, Georgia v. Suzanne Odom, Individually and as of the Estate of Benton Odom, DeceasedCourt of Appeals for the Fifth Circuit · 1968
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3Cited by5 opinions
- Sears, Roebuck & Co. v. CommissionerUnited States Tax Court · 1991
- Jays Foods, Inc. v. Frito-Lay, Inc.District Court, N.D. Illinois · 1987
- American Deposit Corp. v. SchachtDistrict Court, N.D. Illinois · 1995
- Opinion Number, Louisiana Attorney General Reports1991
- Sears, Roebuck & Co. v. CommissionerUnited States Tax Court · 1991