Bogardus v. Commissioner of Internal Revenue

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Bogardus v. Commissioner of Internal Revenue
by the Supreme Court of the United States
Syllabus
Bogardus v. Commissioner, 302 U.S. 34 (1937), was a case before the U.S. Supreme Court discussing, under United States tax law, how to distinguish compensation from tax-exempt gifts under §102(a).— Excerpted from Bogardus v. Commissioner on Wikipedia, the free encyclopedia.
Court Documents
Opinion of the Court
Dissenting Opinion
Brandeis

United States Supreme Court

302 U.S. 34

BOGARDUS  v.  COMMISSIONER OF INTERNAL REVENUE

 Argued: Oct. 18, 1937. --- Decided: Nov 8, 1937

Mr. Wm. D. Whitney, of New York City, for petitioner.

Homer S.C.ummings, Attorney General, and Mr. A. F. Prescott, of Washington, D.C., for respondent.

Mr. Justice SUTHERLAND delivered the opinion of the Court.

Notes[edit]

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).