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
Respondent determined a deficiency in petitioners’ income tax for 1952 of $-469.86. The issues to be decided are whether (1) the value of an automobile received as a prize in a drawing in connection with a charity campaign is taxable income, and (2) whether respondent properly disallowed deductions for automobile expenses of $200 and State cigarette taxes of $20. Respondent has abandoned his contention that petitioners were not entitled to a deduction claimed for convention expenses.
FINDINGS OF FACT.
Certain facts are stipulated and are hereby found.
Petitioners, husband and wife, filed a joint…
2Cases cited8 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
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Photo-Sonics, Inc. v. CommissionerUnited States Tax Court · 1964
- Simmons v. United StatesDistrict Court, D. Maryland · 1961
- Lynch v. CommissionerUnited States Tax Court · 1983
- Bonacker v. United StatesDistrict Court, W.D. New York · 1961
- Downes v. CommissionerUnited States Tax Court · 1958
3 more not listed; retrieve them via the Exa API.