Tags: Case, Legal Case, Supreme Court Of The United States Case, Unit Of Work.
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.