Search Supreme Court Cases

UNITED STATES V. PLEASANTS, 305 U. S. 357 (1939)

U.S. Supreme Court

United States v. Pleasants, 305 U.S. 357 (1939)

United States v. Pleasants

No. 169

Argued December 5, 1938

Decided January 3, 1939

305 U.S. 357


1. Under the Revenue Act of 1932, which allows deduction from gross income of charitable contributions not to exceed 15% of "net income" as ascertained without such deduction, § 23(n), the net income intended is that upon which normal tax and surtax are levied, undiminished by the amount of a capital net loss, 12 1/2% of which is allowed as an offset in computing the total tax under the special provision of § 101(b). Helvering v. Bliss, 293 U. S. 144, explained. P. 305 U. S. 358.

2. Exemptions from taxation of income devoted to charity are not narrowly construed. P. 305 U. S. 363.

3. Administrative construction of a statute, to be persuasive, should be consistent. Id.

86 Ct.Cls. 679, 22 F.Supp. 964, affirmed.

Certiorari, post, p. 582, to review a judgment allowing a recovery of money erroneously collected as part of an income tax.

Powered by Justia US Supreme Court Center: UNITED STATES V. PLEASANTS, 305 U. S. 357 (1939)

Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.