Opinion

Mose Duberstein and Sylvia Duberstein, Husband and Wife v. Commissioner of Internal Revenue

265 F.2d 28
3 A.F.T.R.2d (RIA) 1128
1959 U.S. App. LEXIS 4093

Court: Court of Appeals for the Sixth Circuit
Filed: Apr 8, 1959
Status: Published
Author: Martin
On the bench: Martin, Miller, O'Sullivan
Cited by: 10 cases

Reversed by Commissioner v. Duberstein, 363 U.S. 278 (1960)

The opinion

MARTIN, Chief Judge

(dissenting).

As I view this case, there was ample circumstantial evidence to support the Commissioner of Internal Revenue and the Tax Court in finding that the appellant received the Cadillac automobile, not as a gift, but for the valuable consideration of services rendered. I am, therefore, unable to concur in the majority opinion.

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