| HBS Case Collection
(Revised from original 1988 version)
Commissioner v. Duberstein
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;
Reiling, Henry B. "Commissioner v. Duberstein." Harvard Business School Case 284-074, July 2005. (Revised from original June 1984 version.)