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:
“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 issue—in a sense, the only political issue—and for that reason it can never be treated as an issue at all.”
—Robert Warshow (1917–1955)
“If the issue doesn’t matter a whole lot, just drop it. You don’t have to win every fight ... and you will not have lost any of your authority by giving in when it doesn’t matter very much.”
—Lawrence Balter (20th century)
“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)