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DUBERSTEIN v. C.I.R.

No. 13646.

265 F.2d 28 (1959)

Mose DUBERSTEIN and Sylvia Duberstein, husband and wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

April 8, 1959.

Attorney(s) appearing for the Case

Sidney G. Kusworm, Dayton, Ohio, for petitioners.

Charles B. E. Freeman, Dept. of Justice, Washington, D. C., Andrew F. Oehmann, Acting Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Arthur I. Gould, Attys., Dept. of Justice, Washington, D. C., on the brief, for respondent.

Before MARTIN, Chief Judge, MILLER, Circuit Judge, and O'SULLIVAN, District Judge.

O'SULLIVAN, District Judge.

The sole question in this case is whether a Cadillac automobile received by the taxpayer Duberstein in the year 1951 from Mohawk Metal Corporation, was a gift or taxable income. The Tax Court found that it was not a gift, and affirmed the action of the Commissioner of Internal Revenue in assessing a deficiency against Duberstein by including in his 1951 income the sum of $4,250.00, the fair market value of the Cadillac.

Duberstein...

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