THOMAS v. U.S.

No. 99-3532.

213 F.3d 927 (2000)

Roy V. THOMAS; Eliose F. Thomas, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: May 26, 2000


Attorney(s) appearing for the Case

Arnold O. Zacks, Zacks Law Group, Nathan A. Durst (briefed), Columbus, Ohio, for Appellants.

Paula K. Speck (argued and briefed), Frank P. Cihlar (briefed), U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, Brenda L. Dorill, Office of the U.S. Attorney, Columbus, OH, for Appellee.

Before: KENNEDY, SILER, and BATCHELDER, Circuit Judges.


OPINION

KENNEDY, Circuit Judge.

Plaintiffs1, Roy V. Thomas and Eloise F. Thomas, appeal the district court's decision to grant summary judgment in favor of the defendant, United States of America, in this tax refund action. Plaintiffs raise one issue on this appeal: (1) whether the district court erred in determining that the plaintiffs' lottery income did not fall within the economic benefit doctrine under 26 U.S.C. § 61...

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