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 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)
“An artist is a man of action, whether he creates a personality, invents an expedient, or finds the issue of a complicated situation.”
—Joseph Conrad (1857–1924)
“The sun of her [Great Britain] glory is fast descending to the horizon. Her philosophy has crossed the Channel, her freedom the Atlantic, and herself seems passing to that awful dissolution, whose issue is not given human foresight to scan.”
—Thomas Jefferson (1743–1826)