Matches in DBpedia 2015-10 for { ?s ?p "Commissioner v. Duberstein, 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.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."@en }
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- Commissioner_v._Duberstein comment "Commissioner v. Duberstein, 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.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.".