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:
“Public administrators would get along better if they would restrain the impulse to butt in or be dragged into trouble. They should remain silent until an issue is reduced to its lowest terms, until it boils down into something like a moral issue.”
—Calvin Coolidge (1872–1933)
“Because of these convictions, I made a personal decision in the 1964 Presidential campaign to make education a fundamental issue and to put it high on the nation’s agenda. I proposed to act on my belief that regardless of a family’s financial condition, education should be available to every child in the United States—as much education as he could absorb.”
—Lyndon Baines Johnson (1908–1973)
“We find it easy to set limits when the issue is safety.... But 99 percent of the time there isn’t imminent danger; most of life takes place on more ambiguous ground, and children are experts at detecting ambivalence.”
—Cathy Rindner Tempelsman (20th century)