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

> Court of Appeals for the Sixth Circuit · April 8, 1959 · 265 F.2d 28

URL: https://www.frixlaw.com/law-library/cases/9446699

## Case

- **Full name:** Mose DUBERSTEIN and Sylvia Duberstein, Husband and Wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
- **Court:** Court of Appeals for the Sixth Circuit
- **Decided:** April 8, 1959
- **Citations:** 265 F.2d 28; 3 A.F.T.R.2d (RIA) 1128; 1959 U.S. App. LEXIS 4093
- **Precedential status:** Published
- **Opinion:** Dissent by Martin
- **Judges:** Martin, Miller, O'Sullivan
- **Cited by:** 10 later opinions in the Frix Law Library

## Citator (automated)

- **Red flag:** Reversed by Commissioner v. Duberstein, 363 U.S. 278 (1960).
- Negative treatments: 1
- Distinguished by: 0
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9446699

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9446699. Public record. Not legal advice.