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United States v. Pleasants, 305 U.S. 357 (1939)
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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. Pleasants, 305 U.S. 357 (1939)
United States v. Pleasants No. 169 Argued December 5, 1938 Decided January 3, 1939 305 U.S. 357
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
1. Under the Revenue Act of 1932, which allows deduction from gross income of charitable contributions not to exceed 15% of "net income" as ascertained without such deduction, § 23(n), the net income intended is that upon which normal tax and surtax are levied, undiminished by the amount of a capital net loss, 12 1/2% of which is allowed as an offset in computing the total tax under the special provision of § 101(b). Helvering v. Bliss, 293 U.S. 144, explained. P. 358.
2. Exemptions from taxation of income devoted to charity are not narrowly construed. P. 363.
3. Administrative construction of a statute, to be persuasive, should be consistent. Id.
86 Ct.Cls. 679, 22 F.Supp. 964, affirmed.
Certiorari, post, p. 582, to review a judgment allowing a recovery of money erroneously collected as part of an income tax.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Pleasants, 305 U.S. 357 (1939) in 305 U.S. 357 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=WH1NGZS8AJEYRRN.
MLA: U.S. Supreme Court. "Syllabus." United States v. Pleasants, 305 U.S. 357 (1939), in 305 U.S. 357, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=WH1NGZS8AJEYRRN.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Pleasants, 305 U.S. 357 (1939). cited in 1939, 305 U.S. 357. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=WH1NGZS8AJEYRRN.
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