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TAFT v. HELVERING

No. 183.

311 U.S. 195 (1940)

61 S.Ct. 244

85 L.Ed. 122

TAFT ET UX. v. HELVERING, COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided December 9, 1940.

Attorney(s) appearing for the Case

Mr. Clarence Castimore, with whom Mr. Henry W. Taft was on the brief, for petitioners.

Mr. Thomas E. Harris, with whom Attorney General Jackson, Assistant Attorney General Clark, and Messrs. Sewall Key and Maurice J. Mahoney were on the brief, for respondent.

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

Petitioners, husband and wife, filed joint income-tax returns for the years 1934 and 1935. In computing their aggregate net income under § 51 (b) of the Revenue Act of 1934,1 they made deductions of their combined charitable contributions.2 The Commissioner ruled that the deductions on account of the wife's charitable contributions should be...

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