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:
“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)
“We find it easy to set limits when the issue is safety.... But 99 percent of the time there isn’t imminent danger; most of life takes place on more ambiguous ground, and children are experts at detecting ambivalence.”
—Cathy Rindner Tempelsman (20th century)
“Most people see no reason to stop arguing just because an issue has been decided.”
—Mason Cooley (b. 1927)