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- Washburn_v._Commissioner abstract "In Washburn v. Commissioner, 5 T.C. 1333 (T.C. 1945), the United States Tax Court attempted to set down some guidelines to determine whether a prize or award qualified as a gift. During 1941, Mrs. Washburn's telephone number was randomly selected and the radio program Pot O'Gold called and awarded her $900 for simply answering the phone. The check was delivered within a half hour by a messenger with a telegram that read: "Herewith draft for nine hundred dollars outright cash gift with our compliments presented by Tum's Pot O'Gold program. Congratulations from Tommy Tucker and ourselves. [Signed] Lewis Howe Company, Makers of Tums." 36The court concluded that the radio show giveaway prize constituted a nontaxable gift since there was no expectation or effort on the part of the recipient, no subsequent obligation on her part to perform any services or to make any commercial endorsement, no wager made by the recipient, and since the prize transferor had denominated the payment as an "outright cash gift." 37 This case became known as the "Pot O'Gold" case. The criteria set forth by the court, including the donor's subjective intention and the lack of effort or obligation on the part of the recipient, became standards by which subsequent courts analyzed the taxability of prizes and awards. 38".
- Washburn_v._Commissioner wikiPageID "23629291".
- Washburn_v._Commissioner wikiPageLength "2093".
- Washburn_v._Commissioner wikiPageOutDegree "10".
- Washburn_v._Commissioner wikiPageRevisionID "470317055".
- Washburn_v._Commissioner wikiPageWikiLink Award.
- Washburn_v._Commissioner wikiPageWikiLink Category:United_States_Tax_Court_cases.
- Washburn_v._Commissioner wikiPageWikiLink Gift.
- Washburn_v._Commissioner wikiPageWikiLink McDermott_v._Commissioner.
- Washburn_v._Commissioner wikiPageWikiLink Nontaxable_gift.
- Washburn_v._Commissioner wikiPageWikiLink Prize.
- Washburn_v._Commissioner wikiPageWikiLink Radio_program.
- Washburn_v._Commissioner wikiPageWikiLink Ross_Essay_Contest.
- Washburn_v._Commissioner wikiPageWikiLink Telegram.
- Washburn_v._Commissioner wikiPageWikiLink Telegraphy.
- Washburn_v._Commissioner wikiPageWikiLink United_States_Tax_Court.
- Washburn_v._Commissioner hasPhotoCollection Washburn_v._Commissioner.
- Washburn_v._Commissioner wikiPageUsesTemplate Template:Orphan.
- Washburn_v._Commissioner subject Category:United_States_Tax_Court_cases.
- Washburn_v._Commissioner type Article.
- Washburn_v._Commissioner type Article.
- Washburn_v._Commissioner comment "In Washburn v. Commissioner, 5 T.C. 1333 (T.C. 1945), the United States Tax Court attempted to set down some guidelines to determine whether a prize or award qualified as a gift. During 1941, Mrs. Washburn's telephone number was randomly selected and the radio program Pot O'Gold called and awarded her $900 for simply answering the phone.".
- Washburn_v._Commissioner label "Washburn v. Commissioner".
- Washburn_v._Commissioner sameAs m.06zm5l4.
- Washburn_v._Commissioner sameAs Q7971469.
- Washburn_v._Commissioner sameAs Q7971469.
- Washburn_v._Commissioner wasDerivedFrom Washburn_v._Commissioner?oldid=470317055.
- Washburn_v._Commissioner isPrimaryTopicOf Washburn_v._Commissioner.