Court of Appeals for the Tenth Circuit July 10, 1951, 4243 (United States v. Robertson)

PICKETT, Circuit Judge.

This appeal is taken from a judgment of the United States District Court for the District of Utah, which held that a sum of $25,000 received by the appellee, Leroy* J. Robertson, herein referred to as the taxpayer, as á prize in a contest was not taxable income.

*681

The facts necessary to a decision are not in dispute. In 1945, Henry H.