| 词条 | Turner v. Commissioner |
| 释义 |
|name = Turner v. Commissioner |court = United States Tax Court |image = Seal of the United States Tax Court.svg |imagesize = |imagelink = |imagealt = |caption = |full name = Reginald Turner and Marie Terrell Turner v. Commissioner of Internal Revenue |date decided = {{start date|1954|05|13|df=}} |citations = [https://www.leagle.com/decision/195447513dvtcm4621350 T.C. Memo 1954-38]; 13 T.C.M. (CCH) 462 (1954) |ECLI = |transcripts = |judges = J. Edgar Murdock |number of judges = |decision by = Murdock |concurring = |dissenting = |concur/dissent = |prior actions = |appealed from = |appealed to = |subsequent actions = |related actions = |opinions = |keywords = {{hlist |Lottery}} |LawsApplied =Internal Revenue Code |italic title = yes }} Turner v. Commissioner, T.C. Memo 1954-38 (T.C. 1954)[1] was a United States Tax Court case, concerning the proper valuation for tax purposes of lottery winnings. BackgroundWins prizeTurner won 2 first class steamship tickets from New York City to Buenos Aires on a radio call-in show. His name had been selected by chance from a telephone book, he was called on the telephone on April 18, 1948 and was asked to name a song that was being played on a radio program. He gave the correct name of the song and then was given the opportunity to identify a second song and thus to compete for a grand prize. He correctly identified the second song and in consideration of his efforts was awarded a number of prizes, including two round trip first-class steamship tickets for a cruise between New York City and Buenos Aires. The prize was to be one ticket if the winner was unmarried, but, if he was married, his wife was to receive a ticket also. The tickets were not transferable and were good only within one year on a sailing date approved by the agent of the steamship company. Exchanged prizeMarie, his wife, was born in Brazil. The petitioners had two sons. Reginald negotiated with the agent of the steamship company, as a result of which he surrendered his rights to the two first-class tickets, and upon payment of $12.50 received four round trip tourist steamship tickets between New York City and Rio de Janeiro. The petitioners and their two sons used those tickets in making a trip from New York City to Rio de Janeiro and return during 1948. The award of the tickets to Reginald represented income to him in the amount of $1,400. Tax return/issuesIn their joint return for 1948 with the collector of internal revenue for the District of North Carolina, they reported the award of the two tickets as $520 worth of income. The Commissioner, in determining the deficiency, increased the income from this source to $2,220, the retail price of such tickets. The question for decision is the amount which should be included in income because of the winning by Reginald of steamship tickets by answering a question on a radio program. Opinion of the court
References1. ^1 Turner v. Commissioner, [https://www.leagle.com/decision/195447513dvtcm4621350 T.C. Memo 1954-38] (T.C. 1954). 2. ^{{cite court |litigants=Cohan v. Commissioner |vol=39 |reporter=F.2d |opinion=540 |pinpoint= |court=2d. Cir. |date=1930 |url=https://law.justia.com/cases/federal/appellate-courts/F2/39/540/1543179/ |accessdate=2017-11-28 |quote=}} External links
| case = | other_source1 = Leagle | other_url1 =https://www.leagle.com/decision/195447513dvtcm4621350 | other_source2 = Google Scholar | other_url2 =https://scholar.google.com/scholar_case?case=1500874592061116622{{DEFAULTSORT:Turner V. Commissioner}} 3 : United States taxation and revenue case law|1954 in United States case law|United States Tax Court cases |
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