of remaining 2005-11 lottery payments is not a sale of a “capital asset” (Prebola) 10/18/05 Saving for College — round-up of options 2005-10 09/30/05 Ittleson — New York taxes sale of non-resident’s artwork 2005-09 09/08/05 Estate tax thoughts; GST consequences of taxable trust renunciation (PLR 2005-08 200