Matches in DBpedia 2016-04 for { ?s ?p "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."@en }
Showing triples 1 to 1 of
1
with 100 triples per page.
- 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.".