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