brief the following case in IRAC format, Kahler v. Commissioner 18 TC 31 (TC 1952)

Expert Solution

Issue:- when did petitioner realize income represented by the commission check.?

Rule:- All items of gross income shall be included in the taxable year in which they were received by the tax payers.

Analysis.:- judge Murdock issued a concurring opinion ,joined by judge harron , pointing out that the petitioners case was weaker than observed by the majority . He believes petitioner may have been able to use some other bank or cash it elsewhere .

The tax courts notes that the chque was not subject to any restrictions which may have justified not considering as income until the following year . In the courts view it was immaterial that the petitioner was not able to cash the cheque because the bank was closed.

Conclusion:- judge rice issue the opinion for the tax court in holding that the income should be realized on the day petitioner received the cheque even if it could not have been cashed the day.

ekkarill92 answered 2 years ago

read and brief the following case Kahler v. Commisioner 18 TC 31 (TC 1952)

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