Concept

United States v. Kaiser

Summary
United States v. Kaiser, 363 U.S. 299 (1960), was an income tax case before the United States Supreme Court. Background Union and non-union strikers were provided limited financial assistance by a union. When a non-union taxpayer filed his tax form, he did not include the amount of the assistance in his gross income. The taxpayer paid the additional tax owed and after an administrative rejection of his refund claim, sued for the refund in the United States district court for the Eastern District of Wisconsin. A jury found that the financial assistance was a gift, excluding it from income under § 102(a) of the Internal Revenue Code, but a judgment notwithstanding the verdict was granted to the government. Then a United States Court of Appeals for the Seventh Circuit reversed a district court's grant of a judgment notwithstanding the verdict against respondent taxpayer. By a divided vote, the United States Court of Appeals for the Seventh Circuit reversed. 262 F.2d 367.
About this result
This page is automatically generated and may contain information that is not correct, complete, up-to-date, or relevant to your search query. The same applies to every other page on this website. Please make sure to verify the information with EPFL's official sources.
Related publications

Loading

Related people

Loading

Related units

Loading

Related concepts

Loading

Related courses

Loading

Related lectures

Loading