Linda Karen Brownlow Craven v. United States

CYNTHIA HOLCOMB HALL, Senior Circuit Judge:

The United States appeals an order granting summary judgment in favor of Linda Craven (“Linda”). Linda had sued the Internal Revenue Service (“IRS”) seeking a refund of certain proceeds she had received from her divorce settlement which she claimed were not taxable to her. We have jurisdiction pursuant to 28 U.S.C. § 1291 and we affirm.

I

The following facts are undisputed by both parties: Linda married Billy Joe Craven (“Billy Joe”) in 1966. In 1971, the couple started their own pottery business, in which they both worked. In 1975, Billy Joe…