Downes v. Commissioner
United States Tax Court
1. "Prize" awarded in a charity drive through a drawing by lot similar to a lottery, held, taxable to the recipient irrespective of his motive for making the contribution required to qualify for participation in the drawing. 2. Petitioners having been allowed part of a claimed deduction for automobile expense, held, on the facts, not shown to be entitled to any greater deduction.
1Opinion of the Court
H. Collings Downes and Mary Frances Downes, Petitioner, v. Commissioner of Internal Revenue, Respondent
Downes v. Commissioner
Docket No. 59851
United States Tax Court
30 T.C. 396; 1958 U.S. Tax Ct. LEXIS 171;
May 29, 1958, Filed
Decision will be entered under Rule 50.
1. "Prize" awarded in a charity drive through a drawing by lot similar to a lottery, held, taxable to the recipient irrespective of his motive for making the contribution required to qualify for participation in the drawing.
2. Petitioners having been allowed part of a claimed deduction for automobile expense, held, on the facts, not…
2Cases cited9 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Robertson v. United StatesSupreme Court of the United States · 1952
- United States v. MorganDistrict Court, S.D. New York · 1953
- Washburn v. CommissionerUnited States Tax Court · 1945
- O'Rear v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1935
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