About: Bogardus v. Commissioner

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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:

Attributes	Values
rdf:type	Thing case Legal Case unit of work Legal case yago:WikicatUnitedStatesSupremeCourtCases yago:Abstraction100002137 yago:Case107308889 yago:Event100029378 yago:Happening107283608 yago:PsychologicalFeature100023100 yago:YagoPermanentlyLocatedEntity Supreme Court of the United States case
rdfs:label	Bogardus v. Commissioner (en)
rdfs: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: (en)
foaf:name	(en) Bogardus v. Commissioner of Internal Revenue (en)
dct:subject	United States Supreme Court cases 1937 in United States case law United States Supreme Court cases of the Hughes Court United States taxation and revenue case law
Wikipage page ID	22744828 (xsd:integer)
Wikipage revision ID	905115464 (xsd:integer)
Link from a Wikipage to another Wikipage	F.2d United States Supreme Court cases Commissioner v. Duberstein 1937 in United States case law United States Supreme Court cases of the Hughes Court CCH (company) United States taxation and revenue case law Lawyers' Edition 2d Cir. Supreme Court of the United States Old Colony Trust Co. v. Commissioner Casebook Gift tax in the United States United States tax law dbr:Federal_Income_Tax
Link from a Wikipage to an external page	https://scholar.google.com/scholar_case%3Fcase=6961010420254847719 https://www.law.cornell.edu/supremecourt/text/302/34 http://supreme.justia.com/us/302/34/case.html https://law.justia.com/cases/federal/appellate-courts/F2/88/646/1511120/ https://www.courtlistener.com/opinion/102850/bogardus-v-commissioner/ http://cdn.loc.gov/service/ll/usrep/usrep302/usrep302034/usrep302034.pdf
sameAs	Bogardus v. Commissioner Bogardus v. Commissioner Bogardus v. Commissioner Bogardus v. Commissioner
dbp:wikiPageUsesTemplate	dbt:Caselaw_source dbt:Empty_section dbt:Infobox_SCOTUS_case dbt:Reflist dbt:Wikisource-inline dbt:Ussc
Dissent	Brandeis (en)
JoinDissent	Stone, Cardozo, Black (en)
JoinMajority	McReynolds, Butler, Roberts, Hughes (en)
LawsApplied	26 (xsd:integer)
ParallelCitations	58 (xsd:integer)
Prior	17280.0 (second)
USPage	34 (xsd:integer)
USVol	302 (xsd:integer)
ArgueDate	0001-10-18 (xsd:gMonthDay)
ArgueYear	1937 (xsd:integer)
case	Bogardus v. Commissioner, (en)
courtlistener	https://www.courtlistener.com/opinion/102850/bogardus-v-commissioner/
DecideDate	0001-11-08 (xsd:gMonthDay)
DecideYear	1937 (xsd:integer)
fullname	Bogardus v. Commissioner of Internal Revenue (en)
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". (en)
justia	http://supreme.justia.com/us/302/34/case.html
Litigants	Bogardus v. Commissioner (en)
majority	Sutherland (en)
loc	http://cdn.loc.gov/service/ll/usrep/usrep302/usrep302034/usrep302034.pdf
has 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, 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. (en)
cornell	https://www.law.cornell.edu/supremecourt/text/302/34
googlescholar	https://scholar.google.com/scholar_case%3Fcase=6961010420254847719
prov:wasDerivedFrom	wikipedia-en:Bogardus_v._Commissioner?oldid=905115464&ns=0
page length (characters) of wiki page	4901 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Bogardus_v._Commissioner
is Link from a Wikipage to another Wikipage of	List of United States Supreme Court cases, volume 302 List of United States Supreme Court cases by the Hughes Court November 1937 Commissioner v. Duberstein 302 U.S. 34 Bogardus v Commissioner Poyner v. Commissioner
is Wikipage redirect of	302 U.S. 34 Bogardus v Commissioner
is foaf:primaryTopic of	wikipedia-en:Bogardus_v._Commissioner

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