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The Supreme Court on Wednesday struck down part of a federal anti-corruption law that makes it a crime for state and local officials to take gifts valued at more than $5,000 from a donor who had ...
The Court also rejected the premise that there is a bright line as to what constitutes a gift for taxation purposes. Id at 287. Instead, when determining whether something is a gift for taxation purposes, the critical consideration is the transferor's intention. Duberstein at 285-286 (citing Bogardus v. Commissioner, 302 U.S. 34 (1937)). This ...
Salman v. United States, 580 U.S. ___ (2016), was a United States Supreme Court case in which the Court held that gifts of confidential information without any compensation to relatives for the purposes of insider trading are a violation of securities laws. [1] The Court relied on its decision in Dirks v.
Snyder v. United States, 603 U.S. 1 (2024), was a United States Supreme Court case in which the Court held 18 U.S.C. § 666 prohibits bribes to state and local officials but does not make it a crime for those officials to accept gratuities for their past acts.
A former family law commissioner refused gifts from litigants while U.S. Supreme Court justices have accepted thousands of dollars in gifts. Where’s the ethics?: From our readers
Joining a slate of bills that would bring fundamental changes to the nation's high court, a new bill cosponsored by Sen. Ron Wyden (D-OR) would ban Supreme Court Justices from receiving lavish gifts.
The Supreme Court on Monday adopted its first code of ethics, in the face of sustained criticism over undisclosed trips and gifts from wealthy benefactors to some justices, but the code lacks a ...
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). [1] It is notable (and thus appears frequently in law school casebooks) for the following holdings: