This section contains the nature of the case and procedural background.

P was the principal of the Alice L. Barnard Elementary School. Publishers sent to P unsolicited sample copies of textbooks which had a total fair market value at the time of receipt of $400. The publishers did not intend that the books serve as compensation. They gave them as free samples in the hope that P would look at them and use them at his school. P donated the books to School Library. The parties agreed that the donation entitled the P to a charitable deduction under 26 U.S.C. §170, in the amount of $400, the value of the books at the time of the contribution. The textbooks did not constitute gifts within the meaning of 26 U.S.C. § 102 since their transfer to the taxpayer did not proceed from a detached and disinterested generosity nor out of affection, respect, admiration, charity, or like impulses. P did not include their value as income but did take a charitable deduction for the value of the books donated to the school library. D assessed a deficiency and P paid it and took this suit to recover that amount. The court ruled for P in that the receipt of the books was not taxable income. D appealed.

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