kelly legner duberstein trial court brief

kelly legner duberstein trial court brief - MOSE DUBERSTEIN...

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MOSE DUBERSTEIN AND SYLVIA DUBERSTEIN, Husband and Wife. TC Memo 1958-4, PH TCM P 58004, 17 CCH TCM 16. Tax Court No prior history Issues: Whether a Cadillac automobile received by petitioner, Mose Duberstein, from the Mohawk Metal Corporation in 1951 was a gift or constitutes taxable income. Facts 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 acquainted. 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 present. 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
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This note was uploaded on 05/23/2011 for the course ACCT 827 taught by Professor Gayden during the Spring '11 term at Governors State University.

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kelly legner duberstein trial court brief - MOSE DUBERSTEIN...

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