Legal Opinion
Commissioner v. Duberstein
Supreme Court of the United States
Decided June 13, 1960No. 376PublishedCited by 1,505 opinions
1Opinion of the CourtJustice Brennan
These two cases concern the provision of the Internal Revenue Code which excludes from the gross income of an income taxpayer “the value of property acquired by *280gift.”1 They pose the frequently recurrent question whether a specific transfer to a taxpayer in fact amounted to a “gift” to him within the meaning of the statute. The importance to decision of the facts of the cases requires that we state them in some detail.
No. 376, Commissioner v. Duberstein. The taxpayer, Duberstein,2 was president of the Duberstein Iron & Metal Company, a corporation with headquarters in Dayton, Ohio. For some…
2Cases cited20 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Welch v. HelveringSupreme Court of the United States · 1933
- Graver Tank & Mfg. Co. v. Linde Air Products Co.Supreme Court of the United States · 1950
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
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3Cited by1,505 opinions
- MARKMAN Et Al. v. WESTVIEW INSTRUMENTS, INC., Et Al.Supreme Court of the United States · 1996
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1969
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- United States v. HinksonCourt of Appeals for the Ninth Circuit · 2009
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