I disagree. Lottery winnings should definitely be taxed as income in my opinion. There's no reason to give people who win the lottery a free pass when working people are taxed.
Inheritance is a bit different, since it was already taxed at the time it was earned. Truthfully, I am ambivalent about inheritance taxes.
On the one hand, the money has already been taxed, so it is in a way double taxation on the same money to tax it again when the holder of the money passes. But the money does represent a form of income to the person receiving it. I think the right answer on inheritance taxes is to tax only large estates, with the amounts indexed to inflation, at a low rate.
Sounds good to me.