District Court, W.D. New York December 29, 1961, Civ. 8319 (Bonacker v. United States)

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.