Case | HBS Case Collection | June 1984 (Revised July 2005)

Commissioner v. Duberstein

by Henry B. Reiling


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;


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