United States v. Kaiser
363 U.S. 299 (1960)

Annotate this Case

U.S. Supreme Court

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

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. 363 U. S. 278. Pp. 363 U. S. 299-305.

262 F.2d 367, affirmed.

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