Artnell V. Commissioner - Issue

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:

    The sun of her [Great Britain] glory is fast descending to the horizon. Her philosophy has crossed the Channel, her freedom the Atlantic, and herself seems passing to that awful dissolution, whose issue is not given human foresight to scan.
    Thomas Jefferson (1743–1826)

    The issue is privacy. Why is the decision by a woman to sleep with a man she has just met in a bar a private one, and the decision to sleep with the same man for $100 subject to criminal penalties?
    Anna Quindlen (b. 1952)

    The area [of toilet training] is one where a child really does possess the power to defy. Strong pressure leads to a powerful struggle. The issue then is not toilet training but who holds the reins—mother or child? And the child has most of the ammunition!
    Dorothy Corkville Briggs (20th century)