Commissioner v. Duberstein
United States Supreme Court
363 U.S. 278 (1960)
- Written by Angela Patrick, JD
Facts
Mose Duberstein (plaintiff) ran a company and sometimes gave customer leads to Morris Berman, who ran a similar company. After seven years, Berman gave Duberstein a new Cadillac, saying that it was because Duberstein’s customer leads had been so helpful. Berman’s business deducted the car’s value as a business expense on its taxes. Duberstein considered the car a gift and not income. The commissioner of the Internal Revenue Service (commissioner) (defendant) determined that the car was income, not a gift, and that Duberstein owed additional taxes. Duberstein sued, and the tax court ruled that the car was not a gift. The Sixth Circuit reversed, finding the car was a gift. Separately, Alden Stanton (plaintiff) resigned after working for a church for over 10 years. The church gave Stanton $20,000, calling it a “gratuity” in appreciation for Stanton’s prior services. Although the church did not owe Stanton any retirement benefits, the church also said that the payment released it from any retirement-benefit obligations. Stanton considered the $20,000 a gift and not income. The commissioner determined that the payment was income, not a gift, and that Stanton owed additional taxes. Stanton sued. In a brief ruling, the district court found that the payment was a gift. The Second Circuit reversed, finding that the payment was not a gift. The United States Supreme Court consolidated the two cases and granted certiorari.
Rule of Law
Issue
Holding and Reasoning (Brennan, J.)
Concurrence/Dissent (Frankfurter, J.)
Concurrence/Dissent (Black, J.)
What to do next…
Here's why 964,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 47,500 briefs, keyed to 1,006 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.
- AI-generated podcast version of every brief — listen on the go, between classes, or whenever reading isn’t an option. New
Understand your casebook readings in seconds
Use our case briefs to comprehend your casebook readings faster, supplement your notes and outlines, and outshine your peers in class.
Get instant access to over 47,500+ expert-written case briefs in a searchable database keyed to 1,006 law school casebooks.
