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.... Dont 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, youll 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)
“Lifes so short, Katie. You have to make every moment count. Its not easy to do, you know. I dont think that a day goes by when I dont turn my back on some small thing or some issue somewhere. But its so short, Katie. If youre not careful, the days go by and all you have time for is regret.”
—Blake Edwards (b. 1922)
“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)