When my girlfriend's client's check bounces and there's a $35 overdraft fee charged to my girlfriend but the client - he's a nice guy, see, like me, but he *does not* get to drive her car - pays her $35 as a reimbursement for the OD fee, is that $35 he paid her taxable income to her?
And please don't tell me it's a gift - that's how a girlfriend becomes an ex-girlfriend.