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:
“Parents are led to believe that they must be consistent, that is, always respond to the same issue the same way. Consistency is good up to a point but your child also needs to understand context and subtlety . . . much of adult life is governed by context: what is appropriate in one setting is not appropriate in another; the way something is said may be more important than what is said. . . .”
—Stanley I. Greenspan (20th century)
“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)
“The issue is a mighty one for all people and all time; and whoever aids the right, will be appreciated and remembered.”
—Abraham Lincoln (1809–1865)