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- Bogardus_v._Commissioner abstract "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 (and thus appears frequently in law school casebooks) 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, 279 U. S. 716, distinguished. Payments made to present and former employees of a corporation by its former stockholders, acting through a new corporation which had taken over part of the property of the other, HELD: not \"compensation for personal services,\" taxable to the recipients as income under § 22(a) of the Revenue Act of 1928, but \"gifts,\" exempted from taxation by subdivision (b)(3) of that section.Nothing connected the donees (or the old corporation) to the donors (and their new corporation). The gifts were made, without any legal or moral obligation, not for any consideration or for services rendered, but as acts of spontaneous generosity in appreciation of past loyalty of the donees which had benefited the donors when stockholders of the older company. When the facts and circumstances prove an intent to make a gift, the erroneous use of the terms \"honorarium\" and \"bonus\" cannot convert the gift into a payment for services. A gift is no less a gift because inspired by gratitude for the past faithful service of the recipient.".
- Bogardus_v._Commissioner wikiPageExternalLink case.html.
- Bogardus_v._Commissioner wikiPageID "22744828".
- Bogardus_v._Commissioner wikiPageLength "4219".
- Bogardus_v._Commissioner wikiPageOutDegree "10".
- Bogardus_v._Commissioner wikiPageRevisionID "644770784".
- Bogardus_v._Commissioner wikiPageWikiLink Casebook.
- Bogardus_v._Commissioner wikiPageWikiLink Category:1937_in_United_States_case_law.
- Bogardus_v._Commissioner wikiPageWikiLink Category:United_States_Supreme_Court_cases.
- Bogardus_v._Commissioner wikiPageWikiLink Category:United_States_Supreme_Court_cases_of_the_Hughes_Court.
- Bogardus_v._Commissioner wikiPageWikiLink Category:United_States_taxation_and_revenue_case_law.
- Bogardus_v._Commissioner wikiPageWikiLink Commissioner_v._Duberstein.
- Bogardus_v._Commissioner wikiPageWikiLink Federal_Income_Tax.
- Bogardus_v._Commissioner wikiPageWikiLink Old_Colony_Trust_Co._v._Commissioner.
- Bogardus_v._Commissioner wikiPageWikiLink Supreme_Court_of_the_United_States.
- Bogardus_v._Commissioner wikiPageWikiLink Taxation_in_the_United_States.
- Bogardus_v._Commissioner wikiPageWikiLinkText "Bogardus v. Commissioner".
- Bogardus_v._Commissioner arguedate "--10-18".
- Bogardus_v._Commissioner argueyear "1937".
- Bogardus_v._Commissioner citation "58".
- Bogardus_v._Commissioner decidedate "--11-08".
- Bogardus_v._Commissioner decideyear "1937".
- Bogardus_v._Commissioner dissent "Brandeis".
- Bogardus_v._Commissioner fullname "Bogardus v. Commissioner of Internal Revenue".
- Bogardus_v._Commissioner holding "That a distribution of money by a corporation, by a resolution passed by the board of directors and stockholders, to the company's past and present employees who had no ties with the corporation, in recognition of their past service was a non-taxable gift which the company received no servers for so it was not "compensation for personal services".".
- Bogardus_v._Commissioner joindissent "Stone, Cardozo, Black".
- Bogardus_v._Commissioner joinmajority "McReynolds, Butler, Roberts, Hughes".
- Bogardus_v._Commissioner lawsapplied "26".
- Bogardus_v._Commissioner litigants "Bogardus v. Commissioner".
- Bogardus_v._Commissioner majority "Sutherland".
- Bogardus_v._Commissioner prior "172800.0".
- Bogardus_v._Commissioner scotus "1937".
- Bogardus_v._Commissioner uspage "34".
- Bogardus_v._Commissioner usvol "302".
- Bogardus_v._Commissioner wikiPageUsesTemplate Template:Cite_court.
- Bogardus_v._Commissioner wikiPageUsesTemplate Template:Empty_section.
- Bogardus_v._Commissioner wikiPageUsesTemplate Template:Infobox_SCOTUS_case.
- Bogardus_v._Commissioner wikiPageUsesTemplate Template:Reflist.
- Bogardus_v._Commissioner wikiPageUsesTemplate Template:Scite.
- Bogardus_v._Commissioner wikiPageUsesTemplate Template:Wikisource.
- Bogardus_v._Commissioner subject Category:1937_in_United_States_case_law.
- Bogardus_v._Commissioner subject Category:United_States_Supreme_Court_cases.
- Bogardus_v._Commissioner subject Category:United_States_Supreme_Court_cases_of_the_Hughes_Court.
- Bogardus_v._Commissioner subject Category:United_States_taxation_and_revenue_case_law.
- Bogardus_v._Commissioner type Case.
- Bogardus_v._Commissioner type LegalCase.
- Bogardus_v._Commissioner type SupremeCourtOfTheUnitedStatesCase.
- Bogardus_v._Commissioner type UnitOfWork.
- Bogardus_v._Commissioner type Redirect.
- Bogardus_v._Commissioner type Situation.
- Bogardus_v._Commissioner type Thing.
- Bogardus_v._Commissioner type Q2334719.
- Bogardus_v._Commissioner comment "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 (and thus appears frequently in law school casebooks) 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.".
- Bogardus_v._Commissioner label "Bogardus v. Commissioner".
- Bogardus_v._Commissioner sameAs Q4937376.
- Bogardus_v._Commissioner sameAs m.05zr4ly.
- Bogardus_v._Commissioner sameAs Q4937376.
- Bogardus_v._Commissioner wasDerivedFrom Bogardus_v._Commissioner?oldid=644770784.
- Bogardus_v._Commissioner isPrimaryTopicOf Bogardus_v._Commissioner.
- Bogardus_v._Commissioner name "Bogardus v. Commissioner of Internal Revenue".