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:
“I would wish that the women of our country could embrace ... [the responsibilities] of citizenship as peculiarly their own. If they could apply their higher sense of service and responsibility, their freshness of enthusiasm, their capacity for organization to this problem, it would become, as it should become, an issue of profound patriotism. The whole plane of political life would be lifted.”
—Herbert Hoover (1874–1964)
“We have nothing to do, but to choose what is right, to be steady in the pursuit of it, and leave the issue to Providence.”
—Samuel Richardson (1689–1761)
“An artist is a man of action, whether he creates a personality, invents an expedient, or finds the issue of a complicated situation.”
—Joseph Conrad (1857–1924)