Issue
Must the taxpayer include in gross income for 1962 the sale of proceeds received from tickets allocable to games to be played in 1963?
Read more about this topic: Artnell V. Commissioner
Famous quotes containing the word issue:
“Parents are led to believe that they must be consistent, that is, always respond to the same issue the same way. Consistency is good up to a point but your child also needs to understand context and subtlety . . . much of adult life is governed by context: what is appropriate in one setting is not appropriate in another; the way something is said may be more important than what is said. . . .”
—Stanley I. Greenspan (20th century)
“Life’s so short, Katie. You have to make every moment count. It’s not easy to do, you know. I don’t think that a day goes by when I don’t turn my back on some small thing or some issue somewhere. But it’s so short, Katie. If you’re not careful, the days go by and all you have time for is regret.”
—Blake Edwards (b. 1922)
“The reason child care is such a loaded issue is that when we talk about it, we are always tacitly talking about motherhood. And when we’re talking about motherhood we’re always tacitly assuming that child care must be a very dim second to full-time mother care.”
—Anna Quindlen (b. 1952)