Tavares v. Commissioner
United States Tax Court
Petitioner purchased an Irish sweepstakes ticket which he gave to his niece and which was registered in the niece's name. By a collateral agreement petitioner and his wife (a resident of the Cape Verde Islands) were entitled jointly to 50 per cent of any winnings on account of the ticket. The ticket proved to be a winning ticket and approximately $ 140,000 was paid to the niece who gave to the petitioner one-half thereof.
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Petitioner purchased an Irish sweepstakes ticket which he gave to his niece and which was registered in the niece's name. By a collateral agreement petitioner and his wife (a resident of the Cape Verde Islands) were entitled jointly to 50 per cent of any winnings on account of the ticket. The ticket proved to be a winning ticket and approximately $ 140,000 was paid to the niece who gave to the petitioner one-half thereof. Petitioner now claims to be taxable on only one-half of this half because of the alleged right of his wife to the other half of this half. Held, the collateral agreement…
1Opinion of the Court
OPINION.
Kern, Judge:
The sweepstakes ticket here involved was held by and registered in the name of petitioner’s niece who was recognized as its owner by the operators of the sweepstakes and received the prize money paid on account thereof. Petitioner’s right to receive any part of such prize money arose out of a collateral agreement between him and his niece which was void and unenforcible. See Christian H. Droge, 35 B.T.A. 829, and Samuel L. Huntington, 35 B.T.A. 835, and cases therein cited. See also Babcock v. Thompson, 20 Mass. (3 Pick.) 446, 448; White v. Buss, 57 Mass. (3 Cush.) 448;…
2Cases cited5 opinions
- Milgroom v. CommissionerUnited States Tax Court · 1959
- Droge v. CommissionerUnited States Board of Tax Appeals · 1937
- Haller v. Workingmen's Co-operative BankMassachusetts Supreme Judicial Court · 1928
- Babcock v. ThompsonMassachusetts Supreme Judicial Court · 1826
- White v. BussMassachusetts Supreme Judicial Court · 1849
3Cited by1 opinion
- Tavares v. CommissionerUnited States Tax Court · 1959