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KAISER v. UNITED STATES

No. 12317.

262 F.2d 367 (1958)

Allen KAISER, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

December 22, 1958.

Attorney(s) appearing for the Case

Max Raskin, Milwaukee, Wis., Harold Cranefield, Detroit, Mich., for appellant.

Charles K. Rice, Asst. Atty. Gen., S. Carter Bledsoe, Tax Division, U. S. Dept. of Justice, Washington, D. C., Edward G. Minor, U. S. Atty., Francis L. McElligott, Asst. U. S. Atty., Milwaukee, Wis., Joseph F. Goetten, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., for appellee.

Julius M. Greisman, Arthur J. Goldberg, Carolyn E. Agger, Stevenson, Paul, Rifkind, Wharton & Garrison, Elliot Bredhoff, Associate Gen. Counsel, Industrial Union Dept., AFL-CIO, Washington, D. C., for Industrial Union Dept., AFL-CIO, as amicus curiae.

Before DUFFY, Chief Judge, and MAJOR and KNOCH, Circuit Judges.

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...

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