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Harry's uncle, Jim, is a mooch. Jim exerts no effort in finding employment for himself, but he is persistent in hitting up Harry and other

Harry's uncle, Jim, is a mooch. Jim exerts no effort in finding employment for himself, but he is persistent in hitting up Harry and other family members for money to cover basic living expenses.

After a particularly intense period of begging in May, Harry gave $300 to Jim in order to get Jim to go away.  

Would Jim have to include this in his gross income?

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