The United States Court of Appeals for the Third Circuit recently adopted the reasoning of a student comment published in the South Carolina Law Review to decide a case involving the taxation of lottery winnings. Thomas G. Sinclair's comment, "Limiting the Substitute-for-Ordinary-Income Doctrine: An Analysis Through Its Most Recent Application Involving the Sale of Future Lottery Rights," 56 S.C. L. REV. 387 (2004) provided the basis for the Third Circuit's decision in Lattera v. Commissioner, decided on February 15, 2006.

In adopting Sinclair's reasoning, the Third Circuit relied on the considerations suggested by the comment to determine how to classify lump-sum payments of lottery winnings for income tax purposes. Additionally, the Third Circuit used many of the examples offered in Sinclair's comment in deciding the case.

"For a United States Court of Appeal to cite a student comment, let alone adopt its reasoning, is a true honor for Thomas and for the South Carolina Law Review," stated Nicholas Green, Editor in Chief of Volume 57. He added, "The Third Circuit's recognition of the quality of our members and our Law Review indicates that our journal has a strong national reputation." The full text of the Third Circuit's opinion in Lattera v. Commissioner can be found here.