Legal Opinion
Bogardus v. Commissioner
Supreme Court of the United States
Decided November 8, 1937No. 15PublishedCited by 415 opinions
1Opinion of the CourtJustice Sutherland
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 the order of the Board. 88 F. (2d) 646.
The decisions of other courts of appeal upon the question under review are conflicting. Upon the one side, the First Circuit, Walker v.…
2Cases cited5 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Helvering v. RankinSupreme Court of the United States · 1935
- Rogers v. HillSupreme Court of the United States · 1933
- Hobart's Admr. v. VailSupreme Court of Vermont · 1907
3Cited by415 opinions
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Neely v. CommissionerUnited States Tax Court · 1985
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
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