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Commissioner vs. Duberstein 363 U.S. 278

COMMISSIONER OF INTERNAL REVENUE v. DUBERSTEIN ET UX.

363 U.S. 278 | 1960-06-13

U.S. Supreme Court
 
COMMISSIONER v. DUBERSTEIN., 363 U.S. 278 (1960)

363 U.S. 278 
 
COMMISSIONER OF INTERNAL REVENUE v. DUBERSTEIN ET UX.

CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SIXTH CIRCUIT.

No. 376.

Argued March 23, 1960.
Decided June 13, 1960. *  

 
1. This Court rejects the Government's suggestion that it promulgate a new "test" to serve as a standard to be applied by the lower courts and by the Tax Court in dealing with numerous cases involving the question what is a "gift" excludable from income under the Internal Revenue Code, since the governing principles are...