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DUBERSTEIN v. COMMISSIONER

Docket No. 59877.

17 T.C.M. 16 (1958)

T.C. Memo. 1958-4

Mose Duberstein and Sylvia Duberstein, Husband and Wife v. Commissioner.

United States Tax Court.

Filed January 17, 1958.

Attorney(s) appearing for the Case

Sidney G. Kusworm, Sr., Esq., Keith Building, Dayton, Ohio, for the petitioners. James D. Biltz, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in income tax for the year 1951 in the amount of $2,570.48.

The sole issue is whether a Cadillac automobile received by petitioner, Mose Duberstein, from the Mohawk Metal Corporation in 1951 was a gift or constitutes taxable income.

Findings of Fact

Petitioners are husband and wife, residing at 1429 Bryn Mawr Drive, Dayton, Ohio. Their return for 1951 was filed...

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