[Claim for Salary, Leave, and Retirement Funds of Missing IRS Employee]
B-231716
Aug 18, 1988
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Highlights
The Internal Revenue Service (IRS) appealed the denial of a claim for salary, leave, and retirement funds made by the estate of a missing employee, contending that a state court had established the employee's husband as administrator of his wife's estate and made a determination of death. GAO held that IRS properly made a determination of death based on the court's findings, since such findings were conclusive on all agencies. Accordingly, the claim was allowed.