Decided to add some additional detail for everyone, and rather than edit the above messages, I put it in another.

In the Turner case, the court found it persuasive that the taxpayer could demonstrate that he never would have traveled on the first class steamship tickets. He didn't have the financial means to do so. Therefore, he was able to show that he never would have purchased that fare himself. Thus, in answer to MrLimo's message, the same tickets could definitely have different value to different people. If Michael Jordan won 2 FC tickets, he would have a hard time contending that it wasn't worth the full FC value to him. If, on the other hand, a supermarket cashier won FC tickets, he or she could legitimately claim that the prize didn't have FC value to them, since they never would have paid for FC tickets. They could probably get away with valuing at coach plus cost of miles to upgrade, or something like that, as I mentioned above. Here's hoping we all have occasion to use this information in the near future!!