Commissioner of Internal Revenue v. Duberstein

Commissioner of Internal Revenue v. Duberstein (1960)
the Supreme Court of the United States

Syllabus

Commissioner v. Duberstein, 363 U.S. 278 (1960), was a United States Supreme Court case dealing with the exclusion of "the value of property acquired by gift" from the gross income of an income taxpayer. Warning: template has been deprecated.

918279Commissioner of Internal Revenue v. Duberstein — Syllabusthe Supreme Court of the United States

Court Documents

Opinion of the Court

Concurring Opinions: Harlan; Black; Frankfurter

Wikipedia article

United States Supreme Court

363 U.S. 278

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Mose DUBERSTEIN et al. Alden D. STANTON et al., Petitioners,

Argued: March 23, 24, 1960. --- Decided: June 13, 1960

No. 376: Mr. Philip Elman, Washington, D.C., for petitioner.

Mr. Sidney G. Kusworm, Sr., Dayton, Ohio, for respondents.

No. 546:

Mr. Clendon H. Lee, New York City, for petitioners.

Mr. Wayne G. Barnett, Washington, D.C., for respondent.

Mr. Justice BRENNAN delivered the opinion of the Court.

Notes edit

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).

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