When a non-union taxpayer filed his tax form, he did not include the amount of the assistance in his gross income.

A jury found that the financial assistance was a gift, excluding it from income under § 102(a) of the Internal Revenue Code, but a judgment notwithstanding the verdict was granted to the government.

By a divided vote, the United States Court of Appeals for the Seventh Circuit reversed.

It held alternatively that the assistance was not within the concept of income of § 61 (a) of the Code, and that in any event the jury's determination that the assistance was a gift, and hence excluded from gross income by § 102 (a), had rational support in the evidence and accordingly was within its province as trier of the facts.

Brennan, J., announced the judgment of the court and delivered an opinion, sustaining excludability, in which he was joined by Warren, Ch.