fˈɜːðɚ, ðə pˈeɪmənt ʌv tˈæksᵻz ʌv wˈʊdz bᵻhˈæf dɪdnˌɑːt kˈɑːnstɪtˌuːt ɐ ɡˈɪft ɪnðə lˈiːɡəl sˈɛns, bɪkˈʌz ɪt wʌz mˌeɪd ɪn kənsˌɪdɚɹˈeɪʃən ʌv hɪz sˈɜːvɪsᵻz tə ðə kˈʌmpəni, ðˈʌs mˌeɪkɪŋ ðə pˈeɪmənt pˈɑːɹt ʌv hɪz kˌɑːmpənsˈeɪʃən pˈækɪdʒ.
Further, the payment of taxes of Wood's behalf did not constitute a gift in the legal sense, because it was made in consideration of his services to the company, thus making the payment part of his compensation package.