UNITED STATES SUPREME COURT DECISIONS ON-LINE

On the record in this case, the jury, as finder of the facts, acted within its competence in concluding that the strike assistance, by way of room rent and food vouchers, rendered by a labor union to respondent, who was participating in a strike and was in need, was a "gift" within the meaning of §102(a) of the Internal Revenue Code of 1954, and hence was excluded from income for income tax purposes. Commissioner v. Duberstein, ante, p. 363 U. S. 278. Pp. 363 U. S. 299-305.

262 F.2d 367, affirmed.