Commissioner v. Duberstein

Commissioner v. Duberstein
Supreme Court of the United States
Argued March 23, 1960 Decided June 13, 1960
Full case name	Commissioner of Internal Revenue v. Duberstein, et ux.
Citations	363 U.S. 278 (more) 80 S.Ct. 1190; 4 L. Ed. 2d 1218; 5 A.F.T.R.2d 1626; 60-2 USTC (CCH) ¶ 9515; 1960-2 C.B. 428
Case history
Prior	T.C. Memo. 1958-4; 265 F.2d 28 (6th Cir. 1959)
Holding
The court upheld the Tax court's ruling with regards to Duberstein but split as to Stanton.
Court membership
Chief Justice Earl Warren Associate Justices Hugo Black · Felix Frankfurter William O. Douglas · Tom C. Clark John M. Harlan II · William J. Brennan Jr. Charles E. Whittaker · Potter Stewart
Case opinions
Majority	Brennan
Concur/dissent	Frankfurter, joined by Harlan
Concur/dissent	Black
Dissent	Douglas

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Commissioner Of Internal Revenue 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.^[1]

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.