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Keywords: Duberstein
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Journal Articles
Is it a Tip or a Gift? Investigating Duberstein in the Modern Gratuity Era
Available to Purchase
The ATA Journal of Legal Tax Research (2021) 19 (1): 47–60.
Published: 17 May 2021
..., the proper tax treatment as a “gift” or a “tip” is called into question. In Commissioner v. Duberstein, the Supreme Court addressed gifts versus taxable transfers, but did not provide a clear test for taxpayers. In the 60 years since Duberstein, Congress has yet to address the call...