Campeau v. Commissioner
United States Tax Court
One of the petitioners received prizes in cash and merchandise following a telephone call to his home from a radio program in which he gave correct answers to two questions. Held, the prizes were received as a gift rather than as compensation for services rendered, and the value thereof does not constitute gross income to the petitioners.
1Opinion of the Court
OPINION.
Raum, Judge:
The Commissioner has determined a deficiency of $2,482 in the income tax of petitioners for the year 1949. The sole issue is whether the respondent erred in determining that the value of prizes, consisting of cash and merchandise received in 1949 from a quiz show by petitioner Ray W. Campeau constituted gross income to him. The facts have all been stipulated, and the stipulation is by this reference incorporated as our findings.
Petitioners are husband and wife. They filed a joint income tax return for the calendar year 1949 with the collector of internal revenue for the…
2Cases cited5 opinions
- Robertson v. United StatesSupreme Court of the United States · 1952
- Washburn v. CommissionerUnited States Tax Court · 1945
- Stein v. CommissionerUnited States Tax Court · 1950
- Seldon R. Glenn, Collector of Internal Revenue for the District of Kentucky v. Theo W. And Mary Louise BatesCourt of Appeals for the Sixth Circuit · 1954
- United States v. AmirikianCourt of Appeals for the Fourth Circuit · 1952
3Cited by7 opinions
- Teschner v. CommissionerUnited States Tax Court · 1962
- Lawton v. United StatesDistrict Court, E.D. Virginia · 1956
- Sykes v. CommissionerUnited States Tax Court · 1955
- Campeau v. CommissionerUnited States Tax Court · 1955
- Sykes v. CommissionerUnited States Tax Court · 1955
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