Bogardus v. Commissioner
id:
bogardus-v-commissioner-282-15765150
title:
Bogardus v. Commissioner
text:
Bogardus v. Commissioner, 302 U.S. 34 (1937), was a United States Supreme Court case discussing, under United States tax law, how to distinguish compensation from tax-exempt gifts under § 102(a). It is notable for the following holdings: A payment cannot be both "compensation for personal service" within the meaning of § 22(a) of the Revenue Act of 1928 and a "gift" under (b)(3) of the same section. Old Colony Trust Co. v. Commissioner, distinguished.
Payments made to present and former employee
brand slug:
wiki
category slug:
encyclopedia
description:
1937 United States Supreme Court case
original url:
https://en.wikipedia.org/wiki/Bogardus_v._Commissioner
date created:
date modified:
2023-09-13T01:51:17Z
main entity:
{"identifier":"Q4937376","url":"https://www.wikidata.org/entity/Q4937376"}
image:
fields total:
13
integrity:
14