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WATTS v. UNITED STATES

No. 82-5315.

703 F.2d 346 (1983)

Frank S. WATTS and Barbara M. Watts, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided January 27, 1983.

Attorney(s) appearing for the Case

Jonathan S. Cohen, Jo-Ann Horn, San Diego, Cal., Glenn L. Archer, Jr., Michael L. Paup, Washington, D.C., for defendant-appellee.

David E. Lundin, Fredman, Silverberg & Lewis, San Diego, Cal., for plaintiffs-appellants.

Before CHAMBERS, Senior Circuit Judge, ROBB, Senior Circuit Judge, and ALARCON, Circuit Judge.

ALARCON, Circuit Judge.

Frank S. Watts and Barbara M. Watts appeal from the judgment of the district court granting the United States' cross-motion for summary judgment and dismissing with prejudice the Watts' claim for a refund of federal income taxes. The Watts seek a tax refund for the years of 1976, 1977, and 1978, contending that section 105(c) of the Internal Revenue Code, 26 U.S.C. § 105(c), allows the disability payments received by Frank Watts (Watts...

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