US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

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

Subscribe to Cases that cite 305 U. S. 357 RSS feed for this section

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.

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™