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:
“Your child...may not call you or other people names.... Don’t be tempted to gloss over this issue. You may be able to talk to yourself into not minding being called names, but this decision may come back to haunt you in later years. If you let a preschooler speak disrespectfully to you now, you’ll have a much harder time of it when your child is a preteen and the issue resurfaces, which it is likely to do then.”
—Lawrence Balter (20th century)
“The area [of toilet training] is one where a child really does possess the power to defy. Strong pressure leads to a powerful struggle. The issue then is not toilet training but who holds the reins—mother or child? And the child has most of the ammunition!”
—Dorothy Corkville Briggs (20th century)
“Public administrators would get along better if they would restrain the impulse to butt in or be dragged into trouble. They should remain silent until an issue is reduced to its lowest terms, until it boils down into something like a moral issue.”
—Calvin Coolidge (1872–1933)