Jyra Mitra

Professor Wentworth

ACCT 416

10 September 2014

Duberstein: 5 AFTR 2d 1626

A. Commissioner vs. Duberstein; 5 AFTR 2d 1626

B. U.S. Supreme Court

C. Lower Court issue did not appeal.

D. Transfer of Cadillac as a gift was proved to be taxable without further reference and thus a

variable result was concluded. Other factors were also included such as the acceptance

process and the need of the vehicle. Commissioner claimed that taxpayer had neglected to

include payment in gross income.

E. The government suggested to test item if the vehicle was classified as gift by the lower

courts. The court rejected due to the redundancy of classification already written out in the

law. Government also put into factor the intention of the transferor that was not considered a

donative intent.

F. There was not enough evidence that the vehicle was a gift. Taxpayer received in cash a

refund of his contributions to the retirement plans, and there is no suggestion that he was

entitled more.

G. Duberstein won.

H. The “Findings of Fact and Conclusions of Law” was the resolution of the dispute referring

back to he case of Trinity Operating Company.