Tax Law Case

AC 341/342 INCOME TAX I AND INCOME TAX II

Dr. Tara Sudderth

Division of Business and Graduate Programs

FORMAT FOR BRIEFING JUDICIAL TAX CASES

Facts: Establish and briefly state the facts of the case. Who, What,
Why, Where, How?? Research requires distinguishing facts from
assumptions and conclusions. Facts are provable. Facts support
assumptions and conclusions. Ex: Tax entity – individual,
corporation, partnership? Open or closed transaction? TPs motivation?
Domestic, foreign?

Issues: Determine the critical tax question(s) or issue(s). Pay
attention to details of the case. Be careful not to phrase questions
using conclusions rather than facts. State with the general rules of
taxation and move to the more specific. Is this taxable income or some
other form of receipt, which is not taxable?

Decision: State the resolution or decision.

Reasoning: Based on the question(s) and issues(s), look for authority
to support

specific tax treatment. Authority may be Legislative/Statutory (IRC),
Administrative (Regulations, Procedures), or Judicial (Courts).
Evaluate the authority – make sure your source is not out-of-date,
repealed, overturned, amended. Reasoning for your decision should be
based on a sound and thorough interpretation and assessment of the
authority. Only primary authority may be cited, although secondary
authority may be used to guide your research.

Doctrine(s): Using the list of doctrines handed out during the first
class meeting, state which appears most applicable to the present case.