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together with the affidavits, if any, show that there is no
genuine issue as to any material fact and that a decision may be
rendered as a matter of law.” Rule 121(a) and (b); Sundstrand
Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965
(7th Cir. 1994). In the instant case, the parties agree that
there are no genuine issues of material fact and that judgment
may be rendered as a matter of law.
In support of their respective motions, each party has
submitted a memorandum of points and authorities. A hearing on
the motions was also held.
The parties do not dispute that, at the time of filing of
the petition, petitioner was a resident of Israel.2
During 1992, while residing in California, petitioner, an
Israeli citizen, purchased a California State Lottery ticket for
$1. That ticket won the “Super Lotto” lottery, entitling
petitioner to receive annual payments of $722,000 from the
California State Lottery for 20 years. Petitioner did not have a
choice as to the timing or manner of payment of his lottery
winnings.
During 1997, 1998, and 1999 (years in issue), petitioner
resided in Israel. For each of the years in issue, petitioner
received payments of $722,000 in California State Lottery
2 The parties have stipulated that review of this case shall
be by the U.S. Court of Appeals for the D.C. Circuit.
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