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GREISEN BY AND THROUGH GREISEN v. U.S.

Nos. 86-3728, 86-3828.

831 F.2d 916 (1987)

David J. GREISEN, By and Through his father and natural guardian, Ronald E. GREISEN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Mary Elizabeth BEATTIE and Catherine Anne Beattie, minors, Through their next friend, J. Patrick BEATTIE, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided November 5, 1987.

Attorney(s) appearing for the Case

William M. Bankston and Steven T. O'Hara, Bankston, McCollum & Fossey, Anchorage, Alaska, for plaintiff-appellant in No. 86-3728.

David G. Shaftel, Anchorage, Alaska, for plaintiffs-appellants in No. 86-3828.

Ernest J. Brown, Washington, D.C., for defendant-appellant.

Before GOODWIN, ANDERSON and BRUNETTI, Circuit Judges.

GOODWIN, Circuit Judge:

These three separate claims, consolidated in the district court, challenge the assessment of federal income tax on payments from Alaska's Permanent Fund Dividend Program. Plaintiffs seek refund of taxes paid, claiming that Alaska's distribution of its energy wealth to the state's residents through the program is a "gift," exempt from federal taxation. On cross-motions for summary judgment, the district court granted the government's motion...

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