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)
“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)