Mr. Justice Frankfurter, whom Mr. Justice Clark joins, concurring in the result. In 1957 the Commissioner of Internal Revenue ruled that strike benefits paid by unions to strikers on the basis of need, without regard to union membership, were to be regarded as part of the recipients gross income for income tax purposes. Rev. Rui. 57-1, 1957-1 Cum. Bull. 15. This ruling, if valid, governs this case.…
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