Pauline C. Washburn
United States Tax Court
5 T.C. 1333 (1954)
- Written by Jessica Rice, JD
Facts
On March 12, 1941, Pauline Washman (plaintiff) received an unexpected phone call informing her that she had won $900 from a radio program created by the makers of Tums. Thirty minutes later, she received a telegram confirming her winnings and a bank draft for $900 that stated “outright cash gift.” A day or two later, she received another call requesting that she appear on the Tums program. However, Washman denied that request and never had any subsequent connection to the makers of Tums. It was later discovered that Washman’s number had been chosen at random in the telephone directory and that the only consideration for winning the program was that she answered the initial phone call. Washman petitioned the United States Tax Court for further characterization of the payment.
Rule of Law
Issue
Holding and Reasoning (Van Fossan, J.)
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