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WOMACK v. COMMISSIONER

Docket Nos. 13434-03; 19829-03.

92 T.C.M. 410 (2006)

T.C. Memo. 2006-240

Roland and Marie Womack, v. Commissioner; Anastasios and Maria Spiridakos, v. Commissioner.

United States Tax Court.

November 7, 2006.

Attorney(s) appearing for the Case

Steven M. Kwartin, for petitioners;

Timothy Maher, for respondent.

MEMORANDUM OPINION

GERBER, Judge:

These consolidated cases are part of a larger group of cases1 all with the common legal issue of whether gain from the sale of a right to receive future annual lottery payments is taxable as capital gain or as ordinary income. Respondent issued separate notices of deficiency to petitioners in the above-captioned cases determining the following...

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