From our private database of 33,800+ case briefs...
Dickman v. Commissioner
United States Supreme Court
465 U.S. 330 (1984)
Between 1971 and 1976, husband and wife Paul and Esther Dickman loaned large amounts of money to their son Lyle Dickman and the family business. Most of the loans were memorialized in interest-free demand notes. Paul died in 1976, leaving a sizable estate. The commissioner of internal revenue (defendant) determined that the loans were in fact gifts subject to taxation. The commissioner did not seek to tax the loan principal itself but rather the reasonable value of the use of the money loaned and issued tax-deficiency notices to Paul’s estate and Esther (plaintiffs). The United States Tax Court held that interest-free family loans do not result in taxable gifts, and the Eleventh Circuit reversed. The estate and Esther filed a petition for certiorari.
Rule of Law
Holding and Reasoning (Burger, C.J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 606,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 606,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 33,800 briefs, keyed to 984 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.