United States v. KaiserAnnotate this Case
363 U.S. 299 (1960)
U.S. Supreme Court
United States v. Kaiser, 363 U.S. 299 (1960)
United States v. Kaiser
Argued March 23, 1960
Decided June 13, 1960
363 U.S. 299
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. 363 U. S. 278. Pp. 363 U. S. 299-305.
262 F.2d 367, affirmed.
Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.