Casenote Legal Briefs: Taxation, Keyed to Burke and Friel's Taxation of Individual Income, 8th Ed.
After your casebook, Casenote Legal Briefs will be your most important reference source for the entire semester. It is the most popular legal briefs series available, with over 140 titles, and is relied on by thousands of students for its expert case summaries, comprehensive analysis of concurrences and dissents, as well as of the majority opinion in the briefs. Casenote Legal Briefs Features: Keyed to specific casebooks by title/author Most current briefs available Redesigned for greater student accessibility Sample brief with element descriptions called out Redesigned chapter opener provides rule of law and page number for each brief Quick Course Outline chart included with major titles Revised glossary in dictionary format
What people are saying - Write a review
We haven't found any reviews in the usual places.
United States 109
H Helvering v Eubank 120
Idaho Power Co Commissioner v 50
S Salvatore v Commissioner
Other editions - View all
Affirmed allowed alternative minimum tax amount realized ANALYSIS The court assigned attorney basis benefit capital asset capital expenditure capital gains capital gains treatment casebook cash casualty loss Chamaleses Churchill Downs claimed Commissioner Commissioner’s Congress constitutes contract cost incurred court of appeals debt depreciation determining disallowed ductible earned educational expenses employee excluded FACT SUMMARY fair market value funds gain or loss gift gross income HOLDING AND DECISION included in gross income tax interest Internal Revenue Code investment ISSUE lease loan ment mortgage NATURE Nonrecourse Debt ordinary and necessary ordinary income paid party portion profit provides purchase qualify qui tam Quick Reference Rules Quicknotes recovery refund Reversed right to receive RULE OF LAW sale or exchange Section sold tax court tax purposes tax return taxable income Taxation taxpayer tion trade or business transaction transfer trip U.S. Tax Ct Willamette Wolder