Walmart offers the Mainstays Plush Pillowed Swivel Recliner and Ottoman Set in several colors (Black pictured) for $99 with free shipping. That's $20 off list and tied with our mention from two weeks ago as the lowest price we could find. The recliner measures approximately 30" x 42" x 39" at maximum extension. The ottoman measures approximately 18" x 16" x 16".
There are lots of things Uncle Sam can't touch — so long as you play by the rules.