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HELVERING v. BLISS

No. 6.

293 U.S. 144 (1934)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. BLISS.

Supreme Court of United States.

Decided November 5, 1934.

Attorney(s) appearing for the Case

Solicitor General Biggs, with whom Assistant Attorney General Wideman and Messrs. James W. Morris and J.P. Jackson were on the brief, for petitioner.

Mr. R.L. von Bernuth, with whom Mr. James McKinley Rose was on the brief, for respondent in No. 6.

Mr. Hugh Satterlee, with whom Mr. James E. MacCloskey, Jr., was on the brief, for respondent in No. 7.

By leave of Court, briefs were filed on behalf of certain individuals by Messrs. Frederick Schwertner, Phillips Ketchum, and John E. McClure, as amici curiae.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

These cases present the question whether deductions on account of charitable contributions are to be taken from net income as defined by § 21, or from ordinary net income as defined by § 101 (c) (7), of the Revenue Act of 1928.1 Though the deductions claimed and disallowed in the two cases differ in amount, the principle involved

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