Legal Opinion
Allen Kaiser, Plaintiff-Appelllant v. United States
Court of Appeals for the Seventh Circuit
Decided December 22, 1958No. 12317_1PublishedCited by 20 opinions
1Opinion of the Court
DUFFY, Chief Judge.
This is a suit to recover an alleged overpayment of income taxes for the year 1954. The question presented is whether strike benefits received from a union by a worker while on strike is taxable income or, in the alternative, gifts which are exempt from income tax. The jury in the District Court found the strike benefits received by plaintiff were gifts. Subsequently, the trial court set-aside the verdict of the jury and entered a judgment for the defendant dismissing the complaint herein. .
On April 5, 1954, plaintiff Allen Kaiser was. an employee of Kohler Company of.…
2Cases cited5 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Bartels v. BirminghamSupreme Court of the United States · 1947
- United States v. Bennett (Two Cases). Finch v. Arnold, Acting Collector of Internal Revenue (Two Cases). Birkbeck v. Thomas. Ritchie v. ThomasCourt of Appeals for the Fifth Circuit · 1951
- United States v. BurdickCourt of Appeals for the Third Circuit · 1954
- Highland Farms Corp. v. CommissionerUnited States Board of Tax Appeals · 1940
3Cited by20 opinions
- United States v. KaiserSupreme Court of the United States · 1960
- Henry C. Beck Builders, Inc. v. CommissionerUnited States Tax Court · 1964
- Stemkowski v. CommissionerUnited States Tax Court · 1981
- Educo, Inc. v. Donald C. Alexander, Commissioner of Internal Revenue, DefendantsCourt of Appeals for the Seventh Circuit · 1977
- Lincoln Savings and Loan Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
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