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JOMBO v. C.I.R.

No. 03-1355.

398 F.3d 661 (2005)

Augustin B. JOMBO, Appellant v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Appellee

United States Court of Appeals, District of Columbia Circuit.

Decided February 22, 2005.

Attorney(s) appearing for the Case

Augustin B. Jombo, pro se, argued the cause and filed the briefs for appellant.

Karen D. Utiger, Attorney, U.S. Department of Justice, argued the cause for appellee. With her on the brief were Eileen J. O'Connor, Assistant Attorney General, and Richard Farber, Attorney, U.S. Department of Justice. Gilbert S. Rothenberg, Attorney, U.S. Department of Justice, entered an appearance.

Before: HENDERSON, TATEL, and ROBERTS, Circuit Judges.

Opinion for the Court filed by Circuit Judge TATEL.

TATEL, Circuit Judge.

Does a taxpayer who wins a lottery in one year but receives installment payments over the next twenty years constructively receive his entire winnings in the first year, exempting them from federal taxation in later years? The Tax Court answered no, and we agree.

I.

In 1989, appellant Augustin Bolsover Jombo was employed as a clerk at Nigeria's New York Consulate. After...

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