Campeau v. Commissioner
United States Tax Court
One of the petitioners received prizes in cash and merchandise following a telephone call to his home from a radio program in which he gave correct answers to two questions. Held, the prizes were received as a gift rather than as compensation for services rendered, and the value thereof does not constitute gross income to the petitioners.
1Opinion of the Court
Ray W. and Janice M. Campeau, Petitioners, v. Commissioner of Internal Revenue, Respondent
Campeau v. Commissioner
Docket No. 48329
United States Tax Court
24 T.C. 370; 1955 U.S. Tax Ct. LEXIS 174;
June 10, 1955, Filed
Decision will be entered for the petitioners.
One of the petitioners received prizes in cash and merchandise following a telephone call to his home from a radio program in which he gave correct answers to two questions. Held, the prizes were received as a gift rather than as compensation for services rendered, and the value thereof does not constitute gross income to the petitioners.
H.…
2Cases cited6 opinions
- Robertson v. United StatesSupreme Court of the United States · 1952
- Washburn v. CommissionerUnited States Tax Court · 1945
- Stein v. CommissionerUnited States Tax Court · 1950
- Seldon R. Glenn, Collector of Internal Revenue for the District of Kentucky v. Theo W. And Mary Louise BatesCourt of Appeals for the Sixth Circuit · 1954
- Campeau v. CommissionerUnited States Tax Court · 1955
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