Tax court judge shows creative side

Judge Robert A. Wherry, Jr., took a novel approach when outlining the facts of a recent Tax Court case involving a waitress who received a winning lottery ticket from a customer.

The facts of the case (Tonda L. Dickerson v. Commissioner, TC Memo 2012-60, March 6, 2012) revealed that the waitress prevailed in a lawsuit filed by her co-workers at the Waffle House and shared the proceeds of the winning ticket with her family by transferring the ticket to a family-owned corporation.

Judge Wherry labeled the sections of his fact finding as follows:

I. She's Got a Ticket to Ride

II. Family Values

III. "Inc."-ing the Deal

IV. Eye on the Booty

V. House of Waffling

VI. Looking a Gift Horse in the Mouth

See "What's New from the Courts" in this issue of Washington Tax Update for a more thorough discussion of theDickerson case.

"The lottery is a tax on people who flunked math." - Monique Lloyd

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