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United States v. Kaiser, 363 U.S. 299 (1960)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Kaiser, 363 U.S. 299 (1960)
United States v. Kaiser No. 55 Argued March 23, 1960 Decided June 13, 1960 363 U.S. 299
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SEVENTH CIRCUIT
Syllabus
On the record in this case, the jury, as finder of the facts, acted within its competence in concluding that the strike assistance, by way of room rent and food vouchers, rendered by a labor union to respondent, who was participating in a strike and was in need, was a "gift" within the meaning of §102(a) of the Internal Revenue Code of 1954, and hence was excluded from income for income tax purposes. Commissioner v. Duberstein, ante, p. 278. Pp. 299-305.
262 F.2d 367, affirmed.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Kaiser, 363 U.S. 299 (1960) in 363 U.S. 299 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=KQH7E4WZQUETZEG.
MLA: U.S. Supreme Court. "Syllabus." United States v. Kaiser, 363 U.S. 299 (1960), in 363 U.S. 299, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=KQH7E4WZQUETZEG.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Kaiser, 363 U.S. 299 (1960). cited in 1960, 363 U.S. 299. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=KQH7E4WZQUETZEG.
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