Legal Opinion
Bogardus v. Helvering
Court of Appeals for the Second Circuit
Decided March 8, 1937No. 230PublishedCited by 13 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This case involves the question whether the taxpayer, Bogardus, received “compensation for personal service” under section 22 (a) of the Revenue Act of 1928 (26 U. S.C.A. § 22 and note), when in 1931 the Unopco Corporation paid him $10,000 in the following circumstances. Pie had been in the employ of the Universal Oil Products Company; how long and in what capacity the record does not disclose; his salary for the year 1930 had been $6,000 and he had received a bonus of $2,000 at the end of the year. The company had been extraordinarily successful in its business, which…
2Cases cited8 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. MerriamSupreme Court of the United States · 1923
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Bass v. HawleyCourt of Appeals for the Fifth Circuit · 1933
- Botchford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Olsen v. HelveringCourt of Appeals for the Second Circuit · 1937
- Simpkinson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1937
- Stanton v. United StatesDistrict Court, E.D. New York · 1960
- Audigier v. CommissionerUnited States Tax Court · 1954
- Alden D. Stanton and Louise M. Stanton v. United StatesCourt of Appeals for the Second Circuit · 1959
8 more not listed; retrieve them via the Exa API.