Hubert Et Ux. v. Commissioner of Internal Revenue

HUTCHESON, Chief Judge.

This appeal from a decision of the Tax Court sustaining the commissioner’s determination of a deficiency in income taxes for the taxable year 1948, presents a single question. This is whether the sum of $1000 received by Leon D. Hubert, Jr. from the Louisiana State Law Institute during the taxable year in question was taxable income within the meaning of Sec. 22(a), I.R.C., or whether it was a gift within the meaning of Sec. 22(b)(3) of the Code, 26 U.S.G.A. § 22 (a) (b)(3).

The Tax Court, Arundell, Judge, stating the undisputed facts and, in a clear and brief opinion, 1…