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United States v. Harris (tax case)
''United States v. Harris'', 942 F.2d 1125 (7th Cir. 1991) was a case decided by the United States Court of Appeals for the Seventh Circuit dealing with the exclusion of the value of property acquired by "gift" from the gross income of two income taxpayers.
==Facts==
David Kritzik, a wealthy widower, was partial to the company of young women.〔''Harris'' at 1127.〕 Two of these women were Leigh Ann Conley and Lynnette Harris, twin sisters.〔 Kritzik gave Conley and Harris each more than half a million dollars over the course of several years.〔 As evidence by several letters from Kritzik to Harris, the sisters showered him with great amounts of affection.〔''Harris'' at 1130.〕 The United States alleged that the sisters should pay federal income tax on the payments.〔 The government argued that Kritzik's payments to the defendants constituted taxable income while the defendants maintained that such payments were nontaxable gifts.〔''Harris'' at 1127-1128.〕
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