Roy v. Thomas Eloise F. Thomas v. United States

OPINION

KENNEDY, Circuit Judge.

Plaintiffs 1 , 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. We believe that the district court was correct in finding that this doctrine did not apply; thus, we affirm the decision of the district court.

I. Facts

On December 11, 1992,…