What is the name of your state (only U.S. law)? The action occurs in Alabama

Since it is kind of slow around here...

A tale of a lottery, a former Waffle House waitress, jilted co-workers, an S Corp, gift taxes...

The section headings from the Findings of Facts:

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


http://www.ustaxcourt.gov/InOpHistoric/DickersonMemo.TCM.WPD.pdf