A Monologue on the Taxation of Business Gifts

17 Pages Posted: 20 Mar 2009

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law

Abstract

When this essay was written, law reviews were publishing a lot of "dialogues," and the author decided, probably stupidly, that a monologue would be appropriate for a humor symposium in the BYU Law Review. Well-hidden among the sophomoric humor is a serious rumination on the tax treatment of business gifts, including discussions of the Supreme Court's 1960 decision in Commissioner v. Duberstein and section 274(b) of the Internal Revenue Code.

Keywords: Humor, Taxation, Business Gifts, Commissioner v. Duberstein, IRC section 274(b)

JEL Classification: K34

Suggested Citation

Jensen, Erik M., A Monologue on the Taxation of Business Gifts. Brigham Young University Law Review, Vol. 1992, p. 397, 1992. Available at SSRN: https://ssrn.com/abstract=1365974

Erik M. Jensen (Contact Author)

Case Western Reserve University School of Law ( email )

11075 East Boulevard
Cleveland, OH 44106-7148
United States
216-368-3613 (Phone)
216-368-2086 (Fax)

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