Hagar v. Commissioner
United States Tax Court
Petitioner was an employee of the Globe-Democrat Publishing Co. and a member of the St. Louis Newspaper Guild, Local No. 47 of the American Newspaper Guild. The union voted to go on strike against the publishing company.
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Petitioner was an employee of the Globe-Democrat Publishing Co. and a member of the St. Louis Newspaper Guild, Local No. 47 of the American Newspaper Guild. The union voted to go on strike against the publishing company. During the strike petitioner received "strike benefits" from his union totaling $ 436.70. Held: On the facts, the $ 436.70 received by petitioner from his union represents gross income and was not a gift excludable from gross income under section 102(a), I.R.C. 1954. United States v. Kaiser, 363 U.S. 299 (1960), distinguished.
1Opinion of the Court
John N. Hagar and Helen D. Hagar, Petitioners, v. Commissioner of Internal Revenue, Respondent
Hagar v. Commissioner
Docket No. 1609-63
United States Tax Court
43 T.C. 468; 1965 U.S. Tax Ct. LEXIS 140;
January 26, 1965, Filed January 26, 1965, Filed
Decision will be entered under Rule 50.
Petitioner was an employee of the Globe-Democrat Publishing Co. and a member of the St. Louis Newspaper Guild, Local No. 47 of the American Newspaper Guild. The union voted to go on strike against the publishing company. During the strike petitioner received "strike benefits" from his union totaling $ 436.70. Held:…
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