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BONACKER v. UNITED STATES

Civ. 8319.

202 F.Supp. 14 (1961)

Frederick W. BONACKER and Norma K. Bonacker, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court W. D. New York.

December 29, 1961.

Attorney(s) appearing for the Case

Cohen, Swados, Wright, Hanifin & Bradford, Niagara Falls, N. Y. (Paul P. Cohen and Jay E. Brett, Niagara Falls, N. Y., of counsel), for plaintiffs.

John T. Curtin, U. S. Atty., Buffalo, N. Y. (Leonard M. Goldberg, Dept. of Justice, Washington, D. C., of counsel), for defendant.

HENDERSON, District Judge.

This is an action for the recovery of income taxes paid for the year 1953 pursuant to a deficiency assessment taxing as income the fair market value of a Ford automobile received by Norma K. Bonacker as a prize at the 1953 National Convention of the National Sales Executives Association. The sole question before the court is whether the prize was a gift within the meaning of section 22 (b) (3) of the Internal Revenue Code of 1939, 26 U.S...

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