COMMISSIONER of Internal Revenue, Petitioner, v. Mose DUBERSTEIN, et al.
U.S. Supreme Court,
Nos. 376 and 546,
[Duberstein; No. 376] 6 Cir.,
3 AFTR 2d 1128, 265 F.2d 28, which had
reversed ¶ 58,004 P-H Memo TC, reversed.
Decision for Government.
[Stanton; No. 546] 2 Cir., 4 AFTR 2d 5071, 268 F.2d 727, which had reversed
the District Court, vacated and remanded to the District Court.
Decision for taxpayer.
5 AFTR 2d 1626, 363 US 278, 80 S Ct 1190, 4 L Ed 2d 1218, 60-2 USTC P
Whether a specific transfer to a taxpayer in fact amounted to a "gift" to him within the meaning
of the statute. The importance to decision of the facts of the cases requires that we state them in
Duberstein was President of Duberstein Iron and Metal Company of Dayton, Ohio, and
Morris Berman was President of Mohawk Metal Corporation of New York.
These two corporations had done business with each other in the buying and selling of
various metals over a period of years. Duberstein and Berman were personally
At some time in the year 1951, Berman called Duberstein and told him that some of the
information given to Berman was so helpful that he felt he wanted to give Duberstein a
He stated that he had a Cadillac car for Duberstein and requested him to come to New
York to receive it as a gift.
At that time, Duberstein advised Berman that he did not feel Berman or the company
owed him anything, that he had not expected anything for the information given to
Berman, and had not intended to be compensated.