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:
“The reason child care is such a loaded issue is that when we talk about it, we are always tacitly talking about motherhood. And when we’re talking about motherhood we’re always tacitly assuming that child care must be a very dim second to full-time mother care.”
—Anna Quindlen (b. 1952)
“If someone does something we disapprove of, we regard him as bad if we believe we can deter him from persisting in his conduct, but we regard him as mad if we believe we cannot. In either case, the crucial issue is our control of the other: the more we lose control over him, and the more he assumes control over himself, the more, in case of conflict, we are likely to consider him mad rather than just bad.”
—Thomas Szasz (b. 1920)
“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)