The International Lotto Fund v. Virginia State Lottery Department Kenneth W. Thorson, Director, and United States of America, the International Lotto Fund v. United States of America, and Virginia State Lottery Department Kenneth W. Thorson, Director

20 F.3d 589

73 A.F.T.R.2d 94-1627, 94-1 USTC P 50,151

The INTERNATIONAL LOTTO FUND, Plaintiff-Appellee,

v.

VIRGINIA STATE LOTTERY DEPARTMENT; Kenneth W. Thorson,

Director, Defendants-Appellants,

and

United States of America, Defendant.

The INTERNATIONAL LOTTO FUND, Plaintiff-Appellee,

v.

UNITED STATES of America, Defendant-Appellant,

and

Virginia State Lottery Department; Kenneth W. Thorson,

Director, Defendants.

Nos. 93-1324, 93-1325.

United States Court of Appeals,

Fourth Circuit.

Argued Feb. 8, 1994.

Decided March 31, 1994.

ARGUED: Edward T. Perelmuter, Tax Div., U.S. Dept. of Justice, Washington, DC, for…