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(詳細はUnited States Supreme Court case from 1960 dealing with the exclusion of "the value of property acquired by gift" from the gross income of an income taxpayer. It is notable (and thus appears frequently in law school casebooks) for the following holdings: * When determining whether something is a gift for U.S. federal income tax purposes, the critical consideration is the transferor's intention. This is a question of fact that must be determined on a "case-by-case basis". The body that levies the tax must conduct an objective inquiry that looks to "the mainsprings of human conduct to the totality of the fact of each case." On review, the trier of fact must consider all of the evidence in front of it and determine whether the transferor's intention was either disinterested or involved: * * Gifts result from "detached and disinterested generosity" and are often given out of "affection, respect, admiration, charity or like impulses". * * Contrast payments given as an "involved and intensely interested" act. ==Facts== The Court was presented with two sets of facts. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Commissioner v. Duberstein」の詳細全文を読む スポンサード リンク
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