Commissioner v. Duberstein

by Henry B. Reiling

Abstract

In two cases consolidated for decision, the Court articulates the tests to be used when deciding whether an item is income or a gift and therefore, not income. Both cases are colorful. The first involves the unsolicited receipt of a Cadillac. The second involves transfer by the much photographed Trinity Church which sits at the end of Wall Street.

Keywords: Law Enforcement; Decisions; Taxation;

Format: Print

6 pages

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Citation:

Reiling, Henry B. "Commissioner v. Duberstein." Harvard Business School Case 284-074, July 2005. (Revised from original June 1984 version.)