Quickly research the $1967$ case of Hornung v$.$ Commissioner. What issue was litigated in the case?

When the value of an awarded automobile should be included in taxpayer gross income $(1962$ or $1961)$

Whether the value of using automobiles should be included in $1962$ taxpayer gross income

Whether the value of a fur stole should be included in $1962$ taxpayer gross income

All of these