UNITED STATES v. KAISER

No. 55.

363 U.S. 299 (1960)

80 S.Ct. 1204

4 L.Ed.2d 1233

UNITED STATES v. KAISER.

Supreme Court of United States.

Decided June 13, 1960.


Attorney(s) appearing for the Case

Wayne G. Barnett argued the cause for the United States. With him on the brief were Solicitor General Rankin and Assistant Attorney General Rice.

Joseph L. Rauh, Jr. argued the cause for respondent. With him on the brief were Max Raskin, Harold A. Cranefield, John Silard, Carolyn E. Agger and Julius M. Greisman.


MR. JUSTICE BRENNAN announced the judgment of the Court, and delivered an opinion in which THE CHIEF JUSTICE, MR. JUSTICE BLACK, and MR. JUSTICE DOUGLAS join.

This case presents the questions whether a labor union's strike assistance, by way of room rent and food vouchers, furnished to a worker participating in a strike constitutes income to him under § 61 (a) of the Internal Revenue Code of 1954;1 and whether the assistance furnished...

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