Held: During the years 1967 and 1968 Charles N. Haverly was the principal of the Alice L. Barnard Elementary School in Chicago, Illinois.

In each of these years publishers sent to the taxpayer unsolicited sample copies of textbooks which had a total fair market value at the time of receipt of $400.

[4] The issue in this case was "whether the value of unsolicited sample textbooks sent by publishers to a principal of a public elementary school, which he subsequently donated to the school's library and for which he claimed a charitable deduction, constitutes gross income to the principal within the meaning of Section 61 of the Internal Revenue Code of 1954, 26 U.S.C.

The court cited Commissioner v. Glenshaw Glass Co. for the proposition that "Section 61(a) encompasses all 'accessions to wealth, clearly realized, and over which the taxpayers have complete dominion.

This article relating to case law in the United States or its constituent jurisdictions is a stub.