1. Home
  2. Browse Decisions
  3. U.S.
  4. 302 U.S.
  5. 302 U.S. 34 (1937)
 

BOGARDUS v. COMMISSIONER

No. 15.

302 U.S. 34 (1937)

58 S.Ct. 61

82 L.Ed. 32

BOGARDUS v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided November 8, 1937.

Attorney(s) appearing for the Case

Mr. William D. Whitney, with whom Mr. George G. Tyler was on the brief, for petitioner.

Mr. A.F. Prescott, with whom Solicitor General Reed, Assistant Attorney General Morris, Messrs. Sewall Key and John G. Remey and Miss Helen R. Carloss were on the brief, for respondent.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

The question for decision is whether a sum of money received by petitioner in January, 1931, was "compensation" subject to the federal income tax, or a "gift" exempt therefrom. The Commissioner held it to be compensation, constituting part of petitioner's gross income, and declared a deficiency. The Board of Tax Appeals sustained the determination of the Commissioner; and the court below, upon review, affirmed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases