Gavin v. United States

HARRISON, District Judge.

This case is the outgrowth of the decision of the Supreme Court of the State of California in the Estate of Flood, 217 Cal. 763, 21 P.2d 579. Before the retrial of the above case the parties entered into a compromise and as a result the plaintiff herein received approximately two thirds of what she would have received had she prevailed on a retrial.

The government contends that inasmuch as her heirship was not established and entered into an agreement as part of her compromise, that she was not in fact an heir and, therefore, the amount received as a result of such…