Court of Appeals for the Ninth Circuit June 16, 2009, No. 08-70934 (Eckersley v. Commissioner)

MEMORANDUM **

Although the burden of proving that the proceeds of a settlement are capital gains is on the taxpayer, Milenbach v. Comm’r, 318 F.3d 924, 933 (9th Cir.2003), the Eck-ersleys adduced no evidence that they owned the policy or that the premiums paid by Pacific were recognized by the Eckersleys as income.