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UNITED STATES v. PLEASANTS

No. 169.

305 U.S. 357 (1939)

59 S.Ct. 281

83 L.Ed. 217

UNITED STATES v. PLEASANTS.

Supreme Court of United States.

Decided January 3, 1939.

Attorney(s) appearing for the Case

Mr. Paul A. Freund, with whom Solicitor General Jackson, Assistant Attorney General Morris, and Mr. Sewall Key were on the brief, for the United States.

Mr. Frederick Schwertner, with whom Mr. George H. Warrington was on the brief, for respondent.

By leave of Court, briefs of amici curiae were filed by Messrs. Henry S. Drinker, Jr. and Frederick E.S. Morrison on behalf of John E. Zimmermann, and by Mr. Oscar P. Mast on behalf of Howard Heinz, in support of respondent.

MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

The question is whether the 15 per centum allowed as a deduction for charitable contributions under § 23 (n) of the Revenue Act of 1932 is to be calculated on the taxpayer's net income computed without regard to a capital net loss as to which special provision is made by § 101 (b).

Section 23 (n) provides that in computing net income there shall...

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