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"detached and disinterested generosity, * * * affection, respect,
admiration, charity, or the like" required by Commissioner v.
Duberstein, supra at 285.7 Given the fact that petitioner and
Mr. Kent for a long period of time lived as husband and wife in
most regards, but for the obvious fact that they were not legally
married, we find it hard to believe that their relationship was
actually akin to a business arrangement.8
Our conclusion herein that the property received by
petitioner from Mr. Kent was by way of a gift, rather than as
compensation for her services, is consistent with prior decisions
of this Court. First, in Starks v. Commissioner, T.C. Memo.
1966-134, the taxpayer, a young unmarried, nonworking woman was
involved with a much older man. The man, in return for the
woman's companionship, gave her money to buy a house and to spend
on her living expenses. He also gave her an automobile, jewelry,
7 In reaching this conclusion, we bear in mind the
allegations set forth in petitioner's Declaration. We do not,
however, accept all these allegations as true.
8 We are mindful that all property acquired during the
relationship was placed in the name of Mr. Kent or that of a
corporation that he controlled. We do not find this fact to
negate the presence of a gift under the facts herein. Federal
law answers the question of whether a gift has occurred for
Federal income tax purposes, Commissioner v. Duberstein,
363 U.S. 278, 286 (1960), and we believe that Mr.
Kent's requested judgment and the settlement agreement speak
loudly to the effect that he gave petitioner interests in
property under the test set forth in Duberstein. To the extent
that State law is relevant to this inquiry, applicable State
(California) law does provide that a nonmarital partner may have
an equitable interest in property titled solely in the other
partner's name. See Marvin v. Marvin, 18 Cal.3d 660, 684 n.24,
557 P.2d 106 (1976), and the cases cited therein at 669-670.
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