In Commissioner of Internal Revenue v. Duberstein, 363 U.S. 278, 80 S.Ct. 1190, 4 L.Ed.2d 1218 (1960) the Court was considering whether the conduct there involved, the transfer of a Cadillac automobile, amounted to the making of a "gift" as that term is used in the income tax laws. The factfinder - there the Tax Court - had held that the alleged gift of the Cadillac was not such, but was compensation to the donee and, therefore, taxable as income. The Court reversed, Duberstein v. Commissioner of Internal Revenue, 265 F.2d 28 (1959), and in reversing us, the Supreme Court said: "The nontechnical nature of the statutory standard, the close relationship of it to the data of practical human experience, and the multiplicity of relevant factual elements, with their various combinations, creating the necessity of ascribing the proper force to each, confirm us in our conclusion that primary weight in this area must be given to the conclusions of the trier of fact. Baker v. Texas & Pacific R. Co., 359 U.S. 227 79 S.Ct. 664, 3 L.Ed.2d 756; Commissioner of Internal Revenue v. Heininger, 320 U.S. 467, 475 64 S.Ct. 249, 88 L.Ed. 171; United States v. Yellow Cab Co., 338 U.S. 338, 341 70 S.Ct. 177, 94 L.Ed. 150; Bogardus v. Commissioner of Internal Revenue, supra, 302 U.S. 34 at 45 58 S.Ct. 61, 82 L.Ed. 32 (dissenting opinion)." 363 U.S. 278, 289, 80 S.Ct. 1190, 1199, 4 L.Ed.2d 1218. The Court stated further that "the question here remains basically one of fact, for determination on a case-by-case basis," (Id. at 290, 80 S.Ct. at 1199) and emphasized our limited appellate review. "Where the trial has been by a judge without a jury as in this case, the judge's findings must stand unless `clearly erroneous.' Fed.Rules Civ.Proc. 52 (a). The rule itself applies also to factual inferences from undisputed basic facts, id. United States v. United States Gypsum Co., 333 U.S. 364, at 394 68 S.Ct. 525, 92 L.Ed. 746, as will on many occasions be presented in this area." 363 U.S. at 291, 80 S.Ct. at 1200.