Legal Opinion
Barnes v. United States
District Court, C.D. Illinois
Decided March 27, 1985No. 84-2060PublishedCited by 1 opinion
1Opinion of the Court
SUMMARY JUDGMENT FOR PLAINTIFF
BAKER, Chief Judge.
The plaintiff, Florence Y. Barnes, seeks a refund of taxes and interest paid in connection with her 1978 and 1979 federal income tax returns. The plaintiff claims that payments made to her as survivor’s insurance benefits under the State University’s Retirement System are “amounts received under a life insurance contract ... paid by reason of the death of the insured” which are exempt from gross income under the provisions of Internal Revenue Code §§ 101(a)(1) and 101(d). Jurisdiction is vested in the court under the provisions of 28 U.S.C. §…
2Cases cited3 opinions
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- Commissioner of Internal Revenue v. TreganowanCourt of Appeals for the Second Circuit · 1950
- 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
3Cited by1 opinion
- Florence Y. Barnes v. United StatesCourt of Appeals for the Seventh Circuit · 1986