https://www.gao.gov/products/136606

B-231716: Aug 18, 1988

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 we...

https://www.gao.gov/products/421109

B-231716: Aug 18, 1988

Which is supported by the findings of a court of competent jurisdiction. Such finding is conclusive on all other agencies. On the basis that the claim was too doubtful. Our Claims Group's determination is overruled since the agency made a determination of death which is supported by the findings of a court of competent jurisdiction. Such finding is conclusive on all other agencies. McCully was emp...