Bogardus v. Commissioner

#	Item
1	PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE. T.C. Summary Opinion Add to Reading List Source URL: www.ustaxcourt.gov Language: English - Date: 2006-04-19 15:04:46 Commissioner v. Duberstein Sibla v. Commissioner Lohrke v. Commissioner Case law Law Bogardus v. Commissioner
2	Giving gifts to employees: Taxable or not By Melissa C. Selinger, J.D. and Daniel B. Geraghty, J.D., CPA Add to Reading List Source URL: www.whdlaw.com Language: English - Date: 2014-12-01 11:32:04 Tax law Commissioner v. Duberstein De minimis Case law Gift tax in the United States Bogardus v. Commissioner Taxation in the United States Law De minimis fringe benefit