Clayton v. United States , 253 F. App'x 282 ( 2007 )

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 06-1976
DENISE CLAYTON; LEANN HARRIS,
Plaintiffs - Appellants,
versus
UNITED STATES OF AMERICA,
Defendant - Appellee.
Appeal from the United States District Court for the Northern
District of West Virginia, at Wheeling. Frederick P. Stamp, Jr.,
Senior District Judge. (5:04-cv-00143-FPS)
Submitted: October 29, 2007 Decided: November 13, 2007
Before TRAXLER and SHEDD, Circuit Judges, and HAMILTON, Senior
Circuit Judge.
Affirmed by unpublished per curiam opinion.
Paul J. Harris, Wheeling, West Virginia, for Appellants. Sharon
Lynn Potter, United States Attorney, Wheeling, West Virginia;
Eileen J. O’Connor, Assistant Attorney General, Kenneth L. Greene,
Patrick J. Urda, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE,
Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:
Denise Clayton and Leann Harris appeal the district
court’s order granting summary judgment in favor of the United
States on their tax refund suit, 26 U.S.C. § 7422 (2000). At issue
is whether the proceeds from the settlement of a suit involving an
inter vivos trust are excludable as income received by inheritance,
26 U.S.C. § 102(a) (2000), or as damages received on account of
personal physical injuries or physical sickness within the meaning
of 26 U.S.C. § 104(a)(2) (2000). We have reviewed the record
included on appeal as well as the parties’ briefs, and have found
no reversible error. We note that the case relied upon by the
Appellants in their brief, Murphy v. IRS, 460 F.3d 79 (D.C. Cir.
2006), was vacated on rehearing. See Murphy v. IRS, 493 F.3d 170(D.C. Cir. 2007). Accordingly, we affirm for the reasons stated by
the district court. Clayton v. United States, No. 5:04-cv-00143-
FPS (N.D. W. Va. July 31, 2006). We dispense with oral argument
because the facts and legal contentions are adequately presented in
the materials before the court and argument would not aid the
decisional process.
AFFIRMED
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