About: Commissioner v. Duberstein     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : umbel-rc:Event, within Data Space : dbpedia.org associated with source document(s)
QRcode icon
http://dbpedia.org/describe/?url=http%3A%2F%2Fdbpedia.org%2Fresource%2FCommissioner_v._Duberstein

Commissioner v. Duberstein, 363 U.S. 278 (1960), was a United States Supreme Court case from 1960 dealing with the exclusion of "the value of property acquired by gift" from the gross income of an income taxpayer. It is notable (and thus appears frequently in law school casebooks) for the following holdings:

AttributesValues
rdf:type
rdfs:label
  • Commissioner v. Duberstein (en)
rdfs:comment
  • Commissioner v. Duberstein, 363 U.S. 278 (1960), was a United States Supreme Court case from 1960 dealing with the exclusion of "the value of property acquired by gift" from the gross income of an income taxpayer. It is notable (and thus appears frequently in law school casebooks) for the following holdings: (en)
foaf:name
  • (en)
  • Commissioner of Internal Revenue v. Duberstein, et ux. (en)
dcterms:subject
Wikipage page ID
Wikipage revision ID
Link from a Wikipage to another Wikipage
Link from a Wikipage to an external page
sameAs
dbp:wikiPageUsesTemplate
Dissent
  • Douglas (en)
oyez
ParallelCitations
Prior
USPage
USVol
ArgueDate
ArgueYear
case
  • Commissioner v. Duberstein, (en)
courtlistener
DecideDate
DecideYear
findlaw
fullname
  • Commissioner of Internal Revenue v. Duberstein, et ux. (en)
Holding
  • The court upheld the Tax court's ruling with regards to Duberstein but split as to Stanton. (en)
justia
Litigants
  • Commissioner v. Duberstein (en)
majority
  • Brennan (en)
loc
has abstract
  • Commissioner v. Duberstein, 363 U.S. 278 (1960), was a United States Supreme Court case from 1960 dealing with the exclusion of "the value of property acquired by gift" from the gross income of an income taxpayer. It is notable (and thus appears frequently in law school casebooks) for the following holdings: * When determining whether something is a gift for U.S. federal income tax purposes, the critical consideration is the transferor's intention. This is a question of fact that must be determined on a "case-by-case basis". The body that levies the tax must conduct an objective inquiry that looks to "the mainsprings of human conduct to the totality of the fact of each case." On review, the trier of fact must consider all of the evidence in front of it and determine whether the transferor's intention was either disinterested or involved: * Gifts result from "detached and disinterested generosity" and are often given out of "affection, respect, admiration, charity or like impulses". * Contrast payments given as an "involved and intensely interested" act. (en)
Concurrence/Dissent
  • Black (en)
  • Frankfurter (en)
cornell
googlescholar
JoinConcurrence/Dissent
  • Harlan (en)
prov:wasDerivedFrom
page length (characters) of wiki page
foaf:isPrimaryTopicOf
is Link from a Wikipage to another Wikipage of
is Wikipage redirect of
is foaf:primaryTopic of
Faceted Search & Find service v1.17_git139 as of Feb 29 2024


Alternative Linked Data Documents: ODE     Content Formats:   [cxml] [csv]     RDF   [text] [turtle] [ld+json] [rdf+json] [rdf+xml]     ODATA   [atom+xml] [odata+json]     Microdata   [microdata+json] [html]    About   
This material is Open Knowledge   W3C Semantic Web Technology [RDF Data] Valid XHTML + RDFa
OpenLink Virtuoso version 08.03.3330 as of Mar 19 2024, on Linux (x86_64-generic-linux-glibc212), Single-Server Edition (61 GB total memory, 51 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software