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Income Tax Keyed to Lind
Commissioner v. Duberstein
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*Case Brief Anatomy includes: Brief Prologue, Complete Case Brief, Brief Epilogue
- The Brief Prologue provides necessary case brief introductory information and includes:
- Topic: Identifies the topic of law and where this case fits within your course outline.
- Parties: Identifies the cast of characters involved in the case.
- Procedural Posture & History: Shares the case history with how lower courts have ruled on the matter.
- Case Key Terms, Acts, Doctrines, etc.: A case specific Legal Term Dictionary.
- Case Doctrines, Acts, Statutes, Amendments and Treatises: Identifies and Defines Legal Authority used in this case.
- The Case Brief is the complete case summarized and authored in the traditional Law School I.R.A.C. format. The Pro case brief includes:
- Brief Facts: A Synopsis of the Facts of the case.
- Rule of Law: Identifies the Legal Principle the Court used in deciding the case.
- Facts: What are the factual circumstances that gave rise to the civil or criminal case? What is the relationship of the Parties that are involved in the case. Review the Facts of this case here:
Duberstein, Taxpayer, was president of the Duberstein Iron & Metal Company. He did business with Mohawk Metal Corporation. Berman was the president of Mohawk and the two knew each other for seven years. Taxpayer often provided Berman with information on potential customers. Berman gave Taxpayer a Cadillac in exchange for the information. Taxpayer did not want to accept the car because he had no expectation for giving the information to Berman., but upon Berman’s insistence he accepted the car. Taxpayer testified that he did not think Berman would have sent him the Cadillac except for the customer information. Mohawk deducted the Cadillac as a business expense on its corporate income tax return. Taxpayer did not include the value of the Cadillac in his gross income for 1951. The Commissioner of Internal Revenue asserted a deficiency and the Tax Court affirmed. The text also discusses the case of Stanton v. United States. Stanton, Taxpayer, was employed by Trinity Church for 10 years. He resigned to go into business for himself and received a “gratuity” of $20,000. Taxpayer failed to include this amount as gross income and a deficiency was asserted. Testimony showed that the amount could have been a gift for the years of service. However, other evidence suggested the amount may have been part of a severance package in return for his resignation.
- Issue(s): Lists the Questions of Law that are raised by the Facts of the case.
- Holding: Shares the Court's answer to the legal questions raised in the issue.
- Concurring / Dissenting Opinions: Includes valuable concurring or dissenting opinions and their key points.
- Reasoning and Analysis: Identifies the chain of argument(s) which led the judges to rule as they did.
- The Brief Prologue closes the case brief with important forward-looking discussion and includes:
- Policy: Identifies the Policy if any that has been established by the case.
- Court Direction: Shares where the Court went from here for this case.