[T][U] United States v. Turner

MEMORANDUM* Taxpayers Frank and Carolyn Turner appeal from the district court's order granting summary judgment for the United States on the Turners' refund claims for the 1988 and 1990 tax years and on the United States counterclaim for recovery of an erroneous refund for the 1989 tax year. Appellants contend that the payments Mr. Turner received were excludable from gross income pursuant to 26 U.S.C. §§ 104(a)(3), 105(a) and 105(c). However, we agree with the district court's analysis that the payments were properly included in Mr. Turner's income. See District Court Order Granting Summary Judgment.