WIENER, Circuit Judge:
Plaintiffs-Appellants Linda Benavides, Paul Benavides, and David Benavides (collectively, "the Taxpayers") brought suit against the government, seeking a refund for income taxes paid on a jury award of punitive damages received in a state wrongful death action. The district court granted the government's motion for summary judgment, holding that the Taxpayers could not exclude their punitive damages award from gross income under 26 U.S.C. &...
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