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- Commissioner_v._Duberstein abstract "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. This is a question of fact that must be determined on a "case-by-case basis". The body that levies the tax must conduct an objective inquiry that looks to "the mainsprings of human conduct to the totality of the fact of each case." On review, the trier of fact must consider all of the evidence in front of it and determine whether the transferor's intention was either disinterested or involved: Gifts result from "detached and disinterested generosity" and are often given out of "affection, respect, admiration, charity or like impulses". Contrast payments given as an "involved and intensely interested" act.↑".
- Commissioner_v._Duberstein wikiPageID "13018962".
- Commissioner_v._Duberstein wikiPageLength "7595".
- Commissioner_v._Duberstein wikiPageOutDegree "18".
- Commissioner_v._Duberstein wikiPageRevisionID "680253164".
- Commissioner_v._Duberstein wikiPageWikiLink Bogardus_v._Commissioner.
- Commissioner_v._Duberstein wikiPageWikiLink Cadillac.
- Commissioner_v._Duberstein wikiPageWikiLink Category:1960_in_United_States_case_law.
- Commissioner_v._Duberstein wikiPageWikiLink Category:United_States_Supreme_Court_cases.
- Commissioner_v._Duberstein wikiPageWikiLink Category:United_States_Supreme_Court_cases_of_the_Warren_Court.
- Commissioner_v._Duberstein wikiPageWikiLink Category:United_States_taxation_and_revenue_case_law.
- Commissioner_v._Duberstein wikiPageWikiLink Gift.
- Commissioner_v._Duberstein wikiPageWikiLink Gross_income.
- Commissioner_v._Duberstein wikiPageWikiLink List_of_United_States_Supreme_Court_cases,_volume_363.
- Commissioner_v._Duberstein wikiPageWikiLink New_York_City.
- Commissioner_v._Duberstein wikiPageWikiLink Oldsmobile.
- Commissioner_v._Duberstein wikiPageWikiLink Olk_v._United_States.
- Commissioner_v._Duberstein wikiPageWikiLink Robertson_v._United_States.
- Commissioner_v._Duberstein wikiPageWikiLink Supreme_Court_of_the_United_States.
- Commissioner_v._Duberstein wikiPageWikiLink Trinity_Church_(Manhattan).
- Commissioner_v._Duberstein wikiPageWikiLink Trinity_Church_(New_York_City).
- Commissioner_v._Duberstein wikiPageWikiLink United_States_Supreme_Court.
- Commissioner_v._Duberstein wikiPageWikiLink Vestry.
- Commissioner_v._Duberstein wikiPageWikiLink William_J._Brennan,_Jr..
- Commissioner_v._Duberstein wikiPageWikiLinkText "Commissioner v. Duberstein".
- Commissioner_v._Duberstein wikiPageWikiLinkText "Duberstein test".
- Commissioner_v._Duberstein arguedate "--03-23".
- Commissioner_v._Duberstein argueyear "1960".
- Commissioner_v._Duberstein dissent "Black".
- Commissioner_v._Duberstein dissent "Frankfurter".
- Commissioner_v._Duberstein decidedate "--06-13".
- Commissioner_v._Duberstein decideyear "1960".
- Commissioner_v._Duberstein dissent "Douglas".
- Commissioner_v._Duberstein fullname "Commissioner of Internal Revenue v. Duberstein, et ux.".
- Commissioner_v._Duberstein hasPhotoCollection Commissioner_v._Duberstein.
- Commissioner_v._Duberstein holding "The court upheld the Tax court's ruling with regards to Duberstein but split as to Stanton.".
- Commissioner_v._Duberstein dissent "Harlan".
- Commissioner_v._Duberstein litigants "Commissioner v. Duberstein".
- Commissioner_v._Duberstein majority "Brennan".
- Commissioner_v._Duberstein scotus "1958".
- Commissioner_v._Duberstein uspage "278".
- Commissioner_v._Duberstein usvol "363".
- Commissioner_v._Duberstein wikiPageUsesTemplate Template:Infobox_SCOTUS_case.
- Commissioner_v._Duberstein wikiPageUsesTemplate Template:Ussc.
- Commissioner_v._Duberstein wikiPageUsesTemplate Template:Wikisource.
- Commissioner_v._Duberstein subject Category:1960_in_United_States_case_law.
- Commissioner_v._Duberstein subject Category:United_States_Supreme_Court_cases.
- Commissioner_v._Duberstein subject Category:United_States_Supreme_Court_cases_of_the_Warren_Court.
- Commissioner_v._Duberstein subject Category:United_States_taxation_and_revenue_case_law.
- Commissioner_v._Duberstein type Case.
- Commissioner_v._Duberstein type LegalCase.
- Commissioner_v._Duberstein type SupremeCourtOfTheUnitedStatesCase.
- Commissioner_v._Duberstein type UnitOfWork.
- Commissioner_v._Duberstein type Situation.
- Commissioner_v._Duberstein type Thing.
- Commissioner_v._Duberstein type Q2334719.
- 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.".
- Commissioner_v._Duberstein label "Commissioner v. Duberstein".
- Commissioner_v._Duberstein sameAs m.02z3l41.
- Commissioner_v._Duberstein sameAs Q5152851.
- Commissioner_v._Duberstein sameAs Q5152851.
- Commissioner_v._Duberstein wasDerivedFrom Commissioner_v._Duberstein?oldid=680253164.
- Commissioner_v._Duberstein isPrimaryTopicOf Commissioner_v._Duberstein.
- Commissioner_v._Duberstein name "Commissioner of Internal Revenue v. Duberstein, et ux.".