Tavares v. Commissioner

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;…