Concept

United States v. Kaiser

Résumé
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.
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