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:
“Life’s so short, Katie. You have to make every moment count. It’s not easy to do, you know. I don’t think that a day goes by when I don’t turn my back on some small thing or some issue somewhere. But it’s so short, Katie. If you’re not careful, the days go by and all you have time for is regret.”
—Blake Edwards (b. 1922)
“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)
“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)