CYNTHIA HOLCOMB HALL, Senior Circuit Judge:
The United States appeals an order granting summary judgment in favor of Linda Craven ("Linda"). Linda had sued the Internal Revenue Service ("IRS") seeking a refund of certain proceeds she had received from her divorce settlement which she claimed were not taxable to her. We have jurisdiction pursuant to 28 U.S.C. § 1291 and we affirm.
I
The following facts are undisputed by both parties: Linda married...
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