About 5 years ago I won 2 free coach roundtrip tickets anywhere in the contiguous 48 states that Continental flew. This was for an entry made IN PERSON at an auto show in Raleigh. Standard caveats on advance booking, limited seat availability, etc. I forget what the resulting 1099 said, but I decided it didn't state TOO much more value than I would have had to pay for discount tickets to the location I chose, so I reported the 1099 value rather than try to fight it.