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United States v. Gilmore (372 U.S. 39)/Opinion of the Court

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United States Supreme Court

372 U.S. 39

UNITED STATES, Petitioner,  v.  Don GILMORE et ux.

No. 21.  Argued: March 27-28, 1962. — Restored to the calendar for reargument: April 2, 1962. — Reargued: December 5-6, 1962. --- Decided: February 18, 1963.

CERTIORARI TO THE UNITED STATES COURT OF CLAIMS.


MR. JUSTICE HARLAN delivered the opinion of the Court.



MR. JUSTICE BLACK and MR. JUSTICE DOUGLAS believe that the Court reverses this case because of an unjustifiably narrow interpretation of the 1942 amendment to § 23 of the Internal Revenue Code and would accordingly affirm the judgment of the Court of Claims.


Notes

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This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).

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