About: Old Colony Trust Co. v. Commissioner

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Old Colony Trust Co. v. Commissioner, 279 U.S. 716 (1929), was an income tax case before the Supreme Court of the United States. HELD: When an employer pays an employee's income tax on the employee's behalf, the payment is taxable as income to the employee.

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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 umbel-rc:Event
rdfs:label	Old Colony Trust Co. v. Commissioner (en)
rdfs:comment	Old Colony Trust Co. v. Commissioner, 279 U.S. 716 (1929), was an income tax case before the Supreme Court of the United States. HELD: When an employer pays an employee's income tax on the employee's behalf, the payment is taxable as income to the employee. (en)
foaf:name	(en) Old Colony Trust Company, et al. v. Commissioner of Internal Revenue (en)
dct:subject	1929 in United States case law United States Supreme Court cases American Woolen Company United States Supreme Court cases of the Taft Court United States taxation and revenue case law
Wikipage page ID	5319855 (xsd:integer)
Wikipage revision ID	996304498 (xsd:integer)
Link from a Wikipage to another Wikipage	American Woolen Company List of United States Supreme Court cases, volume 279 United States Court of Appeals for the First Circuit United States Tax Court 1929 in United States case law LexisNexis United States Supreme Court cases Consideration Gift (law) American Woolen Company Appeal CCH (company) United States Supreme Court cases of the Taft Court United States taxation and revenue case law William Howard Taft William Madison Wood Jurisdiction Justiciability Lawyers' Edition Executor Res judicata Resolution (law) Revenue Act of 1926 James Clark McReynolds Tax return (United States) Chief Justice of the United States Supreme Court of the United States Gross income Income tax in the United States Internal Revenue Service Executive compensation United States district courts Corporate officer Case or controversy
Link from a Wikipage to an external page	https://caselaw.findlaw.com/us-supreme-court/279/716.html https://scholar.google.com/scholar_case%3Fcase=6845680902173204894 https://supreme.justia.com/cases/federal/us/279/716/ https://www.courtlistener.com/opinion/101450/old-colony-trust-co-v-commissioner/ http://cdn.loc.gov/service/ll/usrep/usrep279/usrep279716/usrep279716.pdf
sameAs	Old Colony Trust Co. v. Commissioner Old Colony Trust Co. v. Commissioner Old Colony Trust Co. v. Commissioner Old Colony Trust Co. v. Commissioner
dbp:wikiPageUsesTemplate	dbt:Caselaw_source dbt:Infobox_SCOTUS_case dbt:Wikisource-inline dbt:Ussc
Dissent	McReynolds (en)
JoinMajority	Holmes, Stone, Sanford, Brandeis, Sutherland, Van Devanter, Butler (en)
LawsApplied	Revenue Act of 1926
ParallelCitations	49 (xsd:integer)
Prior	On certiorari from the United States Court of Appeals for the First Circuit (en)
USPage	716 (xsd:integer)
USVol	279 (xsd:integer)
ArgueYear	1929 (xsd:integer)
case	Old Colony Trust Co. v. Commissioner, (en)
courtlistener	https://www.courtlistener.com/opinion/101450/old-colony-trust-co-v-commissioner/
DecideDate	0001-06-03 (xsd:gMonthDay)
DecideYear	1929 (xsd:integer)
findlaw	https://caselaw.findlaw.com/us-supreme-court/279/716.html
fullname	Old Colony Trust Company, et al. v. Commissioner of Internal Revenue (en)
Holding	*When a third party pays a person's income tax on his behalf, the payment is income that is taxable to the employee. (en)
justia	https://supreme.justia.com/cases/federal/us/279/716/
Litigants	Old Colony Trust Co. v. Commissioner (en)
majority	Taft (en)
loc	http://cdn.loc.gov/service/ll/usrep/usrep279/usrep279716/usrep279716.pdf
has abstract	Old Colony Trust Co. v. Commissioner, 279 U.S. 716 (1929), was an income tax case before the Supreme Court of the United States. HELD: When an employer pays an employee's income tax on the employee's behalf, the payment is taxable as income to the employee. (en)
ArgueDateA	0001-01-10 (xsd:gMonthDay)
ArgueDateB	11 (xsd:integer)
googlescholar	https://scholar.google.com/scholar_case%3Fcase=6845680902173204894
ReargueDate	0001-04-15 (xsd:gMonthDay)
ReargueYear	1929 (xsd:integer)
prov:wasDerivedFrom	wikipedia-en:Old_Colony_Trust_Co._v._Commissioner?oldid=996304498&ns=0
page length (characters) of wiki page	6385 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Old_Colony_Trust_Co._v._Commissioner

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