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DEWLING v. UNITED STATES

No. 48564.

101 F.Supp. 892 (1952)

DEWLING v. UNITED STATES.

United States Court of Claims.

January 8, 1952.

Attorney(s) appearing for the Case

Maurice H. Thatcher, Washington, D. C., for plaintiff.

H. S. Fessenden, Washington, D. C., with whom was Asst. Atty. Gen. Theron Lamar Caudle, for defendant. Andrew D. Sharpe and A. F. Prescott, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and HOWELL, Judges.

WHITAKER, Judge.

Plaintiff sues to recover income taxes assessed against him by reason of the inclusion in his gross income of amounts which, he says, were gratuities, and, therefore, not to be included.

If they were gratuities, they are not to be included because section 22 of Title 26, Internal Revenue Code, 26 U.S.C.A. § 22, says that "gifts" are not to be included in gross income.

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