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:

    Take away from the courts, if it could be taken away, the power to issue injunctions in labor disputes, and it would create a privileged class among the laborers and save the lawless among their number from a most needful remedy available to all men for the protection of their business interests against unlawful invasion.... The secondary boycott is an instrument of tyranny, and ought not to be made legitimate.
    William Howard Taft (1857–1930)

    For Banquo’s issue have I filed my mind;
    For them the gracious Duncan have I murdered;
    Put rancors in the vessel of my peace
    Only for them; and mine eternal jewel
    Given to the common enemy of man,
    To make them kings, the seeds of Banquo kings!
    William Shakespeare (1564–1616)

    I find it profoundly symbolic that I am appearing before a committee of fifteen men who will report to a legislative body of one hundred men because of a decision handed down by a court comprised of nine men—on an issue that affects millions of women.... I have the feeling that if men could get pregnant, we wouldn’t be struggling for this legislation. If men could get pregnant, maternity benefits would be as sacrosanct as the G.I. Bill.
    Letty Cottin Pogrebin (20th century)