Commissioner of Internal Revenue v. Duberstein/Concurrence Harlan

Mr. Justice HARLAN concurs in the result in No. 376. In No. 546, he would affirm the judgment of the Court of Appeals for the reasons stated by Mr. Justice FRANKFURTER.

Mr. Justice WHITTAKER, agreeing with Bogardus that whether a particular transfer is or is not a 'gift' may involve 'a mixed question of law and fact,' 302 U.S., at page 39, 58 S.Ct. at page 64, concurs only in the result of this opinion.

Mr. Justice DOUGLAS dissents, since he is of the view that in each of these two cases there was a gift under the test which the Court fashioned nearly a quarter of a century ago in Bogardus v. Commissioner, 302 U.S. 34, 58 S.Ct. 61.