Respondent determined a deficiency in petitioners' income tax for 1952 of $469.86. The issues to be decided are whether (1) the value of an automobile received as a prize in a drawing in connection with a charity campaign is taxable income, and (2) whether respondent properly disallowed deductions for automobile expenses of $200 and State cigarette taxes of $20. Respondent has abandoned his contention that petitioners were not entitled to a deduction claimed for convention...
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