https://www.taxtmi.com/caselaws?id=182911 Voluntary payments received in the course of employment are taxable when, judged from the recipient's standpoint and the governing document, they accrue by virtue of the office as remuneration for services. Express terms describing the payment as additional remuneration for past services are ordinarily strong and decisive evidence of its true character. The fact that the payment was voluntary, made after services ceased, or made by someone other than the formal employer does not by itself make it a personal gift. On these principles, the receipts were treated as additional remuneration and assessed as income, not exempt as testimonial gifts. en-us Mon, 21 Mar 1960 00:00:00 +0530 Mon, 23 May 2016 13:06:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182911 Voluntary payments received in the course of employment are taxable when, judged from the recipient's standpoint and the governing document, they accrue by virtue of the office as remuneration for services. Express terms describing the payment as additional remuneration for past services are ordinarily strong and decisive evidence of its true character. The fact that the payment was voluntary, made after services ceased, or made by someone other than the formal employer does not by itself make it a personal gift. On these principles, the receipts were treated as additional remuneration and assessed as income, not exempt as testimonial gifts. Case-Laws Income Tax Mon, 21 Mar 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182911