United States v. Kaiser

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 to *300this particular worker, who was in need, constituted a “gift” to him, and hence was excluded from income by § 102 (a) of the Code.2

The respondent was employed by the Kohler Company in Wisconsin. The bargaining representative at the Kohler plant was Local 833 of the United Automobile, Aircraft, and Agricultural…