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BOGARDUS v. COMMISSIONER

No. 15.

302 U.S. 34 (1937)

BOGARDUS v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided November 8, 1937.

Attorney(s) appearing for the Case

Mr. William D. Whitney, with whom Mr. George G. Tyler was on the brief, for petitioner.

Mr. A.F. Prescott, with whom Solicitor General Reed, Assistant Attorney General Morris, Messrs. Sewall Key and John G. Remey and Miss Helen R. Carloss were on the brief, for respondent.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

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...

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