Legal Opinion
Pleasants v. United States
United States Court of Claims
Decided April 4, 1938No. 43278PublishedCited by 8 opinions
1Opinion of the Court
LITTLETON, Judge.
»All of the sections hereinafter mentioned are found in the Revenue Act of 1932, unless otherwise stated. Section 23 (n), 26 U.S.C.A. § 23(n) and note, relating to charitable contributions, which is in substance the same as the provisions covering that subject incorporated in all the revenue acts beginning with section 1201(2) of the Revenue Act of October 3, 1917, 40 Stat. 330 provides as follows:
“In computing net income there shall be allowed as deductions: * * *
“(n) Charitable and Other Contributions. — In the case of an individual, contributions or gifts made within the…
2Cases cited25 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Webster v. FallSupreme Court of the United States · 1925
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Helvering v. BlissSupreme Court of the United States · 1934
- United States v. MitchellSupreme Court of the United States · 1926
20 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Singer Co. v. United StatesUnited States Court of Claims · 1971
- United States v. PleasantsSupreme Court of the United States · 1939
- New World Life Ins. Co. v. United StatesUnited States Court of Claims · 1939
- Merrill v. United StatesUnited States Court of Claims · 1952
- Milbank v. DugganCourt of Appeals for the Second Circuit · 1942
3 more not listed; retrieve them via the Exa API.