United States Supreme Court Cases & Opinions

U.S. Supreme Court

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

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. 305 U. S. 358.

2. Exemptions from taxation of income devoted to charity are not narrowly construed. P. 305 U. S. 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.