1. Does the Constitution prevent the taxation of gifts?
2. Would the Constitution prevent the taxation of gifts in the absence the 16^th Amendment?
3. There are several children under ten years of age in a family. Each whines persistently about getting his or her allowance and its inadequacy compared to those of other neighborhood children. Are the cash allowances, given by the beleaguered parents to the children each week, taxable to the children?
4. Dad, a luggage maker, gave each of his four children a leather suitcase at Christmas. One of the children was an employee of the father. Would that child be obligated to report the luggage as taxable income? See 102(c) and consider the Proposed Regulations mentioned earlier in this chapter.
5. Gamblers often get superstitious and give the croupier or dealer at a casino a gratuity known as a "toke," or a share of their winnings, to help their luck. Is a toke taxable? (See Olk v. U.S., 536 F,.2d 876 (9^th Cir., 1976), cert. den., 429 U.S. 920(1976)).
6. The Mountain Commune operates along the usual lines, bound by ties of common values and a desire for cosmic harmony. Each member contributes according to ability and motivation, and receives according to need. Is each member taxable on the benefits of membership? How are the benefits measured?
7. The Good Samaritan Hospital has a free clinic for the poor, funded by a poor tax paid by the rich, who despise the tax. Are patients in the free clinic taxable on medical services they receive?

NOTE: when answering the above questions, to consider US taxes exclusions.