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:
“Lifes so short, Katie. You have to make every moment count. Its not easy to do, you know. I dont think that a day goes by when I dont turn my back on some small thing or some issue somewhere. But its so short, Katie. If youre not careful, the days go by and all you have time for is regret.”
—Blake Edwards (b. 1922)
“Modern equalitarian societies ... whether democratic or authoritarian in their political forms, always base themselves on the claim that they are making life happier.... Happiness thus becomes the chief political issuein a sense, the only political issueand for that reason it can never be treated as an issue at all.”
—Robert Warshow (19171955)
“We find it easy to set limits when the issue is safety.... But 99 percent of the time there isnt imminent danger; most of life takes place on more ambiguous ground, and children are experts at detecting ambivalence.”
—Cathy Rindner Tempelsman (20th century)