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

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.