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

A) All of these

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

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

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