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Estate of Tully v. United States
United States Court of Claims
528 F.2d 1401 (1976)
- Written by Daniel Clark, JD
Facts
Edward Tully owned 50 percent of and was employed by Tully and DiNapoli, Inc. (T&D). Vincent DiNapoli owned the other 50 percent. Tully entered into a contract with T&D that required T&D to pay Tully’s wife approximately $100,000 when Tully died. Tully died, and his estate (plaintiff) did not include the death benefits payable from T&D to his widow in his gross estate. The Internal Revenue Service (defendant) determined that the death benefits were includable under § 2038(a)(1) of the Internal Revenue Code and issued a deficiency. Tully’s estate paid the deficiency and sued for a refund in the United States Court of Claims.
Rule of Law
Issue
Holding and Reasoning (Kunzig, J.)
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