M. Bennett Marcus and Maria F. Marcus - Page 14

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          for a bequest of property and in settlement of all claims against           
          Fulvio Suvich's estate.  Therefore, respondent's first argument             
          fails.                                                                      
               Respondent's argument that even if the rationale of Lyeth v.           
          Hoey, supra, controls, petitioners must still show that the                 
          settlement was for lost inheritance and not for lost income is              
          likewise undermined by the same admissions (5a. and 5b.) in her             
          answer.  There can be no dispute as to in lieu of what the                  
          $37,898 was paid because respondent admits, in paragraph 5b. of             
          her answer, that it was paid "pursuant to the Settlement                    
          Agreement" which, when read in conjunction with her admission in            
          paragraph 5a, means it was "as a substitute for a bequest of                
          property".  Mrs. Marcus did not settle any claims for lost                  
          income; the arrangement made no mention of lost income.  The                
          stepfather, having an interest similar to a life estate, had the            
          rights to income from the property during his life.  Since the              
          arrangement was entered into in August of 1980, the same year as            
          the stepfather's death, lost income from the property was not an            
          issue.  Again, there is evidence to support the admitted                    
          allegations.                                                                
               Respondent's final argument likens the case at bar to Parker           
          v. United States, 215 Ct. Cl. 773, 573 F.2d 42 (1978).  In                  
          Parker, the plaintiffs, brother and sister, sued various family             
          members on the grounds that the plaintiffs had been improperly              





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