Legal Opinion
United States v. Pleasants
Supreme Court of the United States
Decided January 3, 1939No. 169PublishedCited by 31 opinions
1Opinion of the CourtChief Justice Hughes
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 be allowed as a deduction from gross income—
“In the case of an individual, contributions or gifts made within the taxable year to or for the use of: . . . to an amount which in all the above cases combined does not exceed 15 per centum of the…
2Cases cited7 opinions
- Helvering v. BlissSupreme Court of the United States · 1934
- Hoffman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
- Heinz v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1938
- Pleasants v. United StatesUnited States Court of Claims · 1938
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
2 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Helvering v. HammelSupreme Court of the United States · 1941
- AMIDON v. KaneSupreme Court of Pennsylvania · 1971
- Singer Co. v. United StatesUnited States Court of Claims · 1971
- Samuel Friedland Foundation v. United StatesDistrict Court, D. New Jersey · 1956
- United States v. BenedictSupreme Court of the United States · 1950
26 more not listed; retrieve them via the Exa API.