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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