compensation for personal services
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 324 U.S. 177 - Commissioner v. Smith · 1945Most cited · 510 citing opinions
Section 22(a) of the Revenue Act is broad enough to include in taxable income any economic or financial benefit conferred on the employee as compensation, whatever the form or mode by which it is effected.
How often courts cite the case defining “compensation for personal services”
Court decisions citing the opinion that defined “compensation for personal services” — 505 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.