Washburn v. Commissioner
United States Tax Court
Held, a payment of $ 900 received by petitioner from the "Pot O' Gold" program on the radio was an outright gift and not income.
1Opinion of the Court
OPINION.
Van Fossan, Judge:
The respondent determined a deficiency of $197.12 in petitioner’s income tax for 1941.
The facts are:
The petitioner was sitting at home during the evening of March 12,. 1941, when the telephone rang. A guest in the house answered the phone and stated that the call was for the petitioner. Petitioner went to the telephone and a man’s voice said, “Congratulations, Mrs. Wash-burn.” Petitioner inquired, “What for?” The voice said, “Haven’t you been listening to your radio?” When petitioner replied that she had not, the voice said, “Well, you have won the Pot O’ Gold.”…
2Cited by26 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- William Simmons and Viola Simmons, His Wife v. United StatesCourt of Appeals for the Fourth Circuit · 1962
- Commissioner of Internal Revenue v. Glenshaw Glass Co. Commissioner of Internal Revenue v. William Goldman Theatres, IncCourt of Appeals for the Third Circuit · 1954
- Teschner v. CommissionerUnited States Tax Court · 1962
- Denniston v. CommissionerUnited States Tax Court · 1964
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