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Bogardus v. Commissioner of Internal Revenue

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Bogardus v. Commissioner of Internal Revenue (1937)
the Supreme Court of the United States
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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).

889165Bogardus v. Commissioner of Internal Revenue — Syllabusthe Supreme Court of the United States
Court Documents
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.

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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).

Public domainPublic domainfalsefalse

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