ðɪs kˈeɪs dɪdnˌɑːt tʃˈeɪndʒ ðə dʒˈɛnɚɹəl ɹˈuːl ðæt ɡˈɪfts ɑːɹ nˌɑːt ɪŋklˈuːdəbəl ɪn ɡɹˈoʊs ˈɪŋkʌm fɚðə pˈɜːpəsᵻz ʌv jˈuː.ˈɛs. fˈɛdɚɹəl ˈɪŋkʌm tæksˈeɪʃən, wˌaɪl sˌʌm ɡˈɪfts bˌʌt nˌɑːt ˈɔːl ɡˈɪfts fɹʌm ɐn ɛmplˈɔɪɚ tʊ ɐn ɛmplˈɔɪiː ɑːɹ tˈæksəbəl tə ðɪ ɛmplˈɔɪiː..
(This case did not change the general rule that gifts are not includable in gross income for the purposes of U.S. Federal income taxation, while some gifts but not all gifts from an employer to an employee are taxable to the employee.).