KRALSTEIN v. COMMISSIONER OF INTERNAL REVENUE, 38 T.C. 810 (1962) MAX KRALSTEIN AND BESSIE KRALSTEIN, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket No. 84257.United States Tax Court. Filed September 10, 1962. 1. Petitioners received $60,916.15 (in cash and personal property) in 1956 in connection with a testimonial dinner given in honor of petitioner husband as […]