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Commissioner Vs. Duberstein
Cites for this judgment
- US Supreme Court
- Jun 13, 1960
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U.S. 278 (1960) U.S. Supreme Court Commissioner v. DubersteinSearch
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U.S. 278 (1960) Commissioner v. DubersteinSearch
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importance to decision of the facts of the cases requires that we state them in some detail. No. 376, Commissioner v. DubersteinSearch
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The Court of Appeals for the Sixth Circuit reversed. 265 F.2d 28, 30. No. 546, Stanton v. UnitedSearch
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and inferences drawn from other revenue provisions, such as the estate and gift taxes, are dubious. See Lockard v. CommissionerSearch
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of a legal or moral obligation to make such a payment does not establish that it is a gift. Old Colony Trust Co. v. CommissionerSearch
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of an economic nature, Bogardus v. CommissionerSearch
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Robertson v. UnitedSearch
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Page 363 U. S. 286 Bogardus v. CommissionerSearch
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us in our conclusion that primary weight in this area must be given to the conclusions of the trier of fact. Baker v. TexasSearch
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United States v. YellowSearch
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only inquiry is whether it cannot be said that reasonable men could reach differing conclusions on the issue. Baker v. TexasSearch
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United States v. UnitedSearch
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id. at 333 U. S. 394 , as will on many occasions be presented in this area. Cf. Graver Tank & Mfg. Co. v. LindeSearch
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of what the District Court's concept of the determining facts and legal standard may be. See Matton Oil Transfer Corp. v. TheSearch
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two cases, there was a gift under the test which the Court fashioned nearly a quarter of a century ago in Bogardus v. CommissionerSearch
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Together with No. 546, Stanton et ux. v. UnitedSearch
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The first case of the Board of Tax Appeals officially reported in fact deals with the problem. Parrott v. CommissionerSearch
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in gross income are classic examples of this. See, e.g., Roberts v. CommissionerSearch
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Nelson v. CommissionerSearch
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nature of a business expense -- was treated as one of fact. Cf. note 9 supra. And in Dobson v. CommissionerSearch
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radio giveaway, Washburn v. CommissionerSearch
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T.C. 1333, and the Ross Essay Prize, McDermott v. CommissionerSearch
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exclusion. Cf. Robertson v. UnitedSearch
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Court and Court of Claims rulings in tax matters) enjoyed by the Tax Court under this Court's ruling in Dobson v. CommissionerSearch
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U. S. 489 . Cf. note 11 supra. See Grace Bros., Inc. v. CommissionerSearch
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s opinion and judgment reversing the judgment of the Court of Appeals in that case. I dissent in No. 546, Stanton v. UnitedSearch
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Cf. Commissioner v. LoBueSearch
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The Court has made only one authoritative addition to the previous course of our decisions. Recognizing Bogardus v. CommissionerSearch
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been spelled out in the opinions of this Court, I agree with the Court in reversing the judgment in Commissioner v. DubersteinSearch
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But I would affirm the decision of the Court of Appeals for the Second Circuit in Stanton v. UnitedSearch
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U.S. Supreme Court Commissioner v. DubersteinSearch
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Stanton v. UnitedSearch
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See Lockard v. CommissionerSearch
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Baker v. TexasSearch
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Cf. Graver Tank & Mfg. Co. v. LindeSearch
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See Matton Oil Transfer Corp. v. TheSearch
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Parrott v. CommissionerSearch
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Roberts v. CommissionerSearch
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Nelson v. CommissionerSearch
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Washburn v. CommissionerSearch
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and the Ross Essay Prize, McDermott v. CommissionerSearch
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Cf. Robertson v. UnitedSearch
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See Grace Bros., Inc. v. CommissionerSearch
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Recognizing Bogardus v. CommissionerSearch
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Old Colony Trust Co. v. CommissionerSearch
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