Hornung V. Commissioner - Issues

Issues

  1. Whether the value of a 1962 Chevrolet Corvette won by Paul Hornung (taxpayer) for his performance in the 1961 National Football League championship game should be included in his gross income for the taxable year 1962;
  2. Whether the value of the use of the 1962 Thunderbird automobiles furnished to Hornung by Ford should be included in gross income for the taxable year 1962;
  3. Whether Hornung's gross income for 1962 should include the value of a fur stole received by his mother from his employer.

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