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Income Tax Keyed to Lind
McDonell v. Commissioner
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*Case Brief Anatomy includes: Brief Prologue, Complete Case Brief, Brief Epilogue
- The Brief Prologue provides necessary case brief introductory information and includes:
- Topic: Identifies the topic of law and where this case fits within your course outline.
- Parties: Identifies the cast of characters involved in the case.
- Procedural Posture & History: Shares the case history with how lower courts have ruled on the matter.
- Case Key Terms, Acts, Doctrines, etc.: A case specific Legal Term Dictionary.
- Case Doctrines, Acts, Statutes, Amendments and Treatises: Identifies and Defines Legal Authority used in this case.
- The Case Brief is the complete case summarized and authored in the traditional Law School I.R.A.C. format. The Pro case brief includes:
- Brief Facts: A Synopsis of the Facts of the case.
- Rule of Law: Identifies the Legal Principle the Court used in deciding the case.
- Facts: What are the factual circumstances that gave rise to the civil or criminal case? What is the relationship of the Parties that are involved in the case. Review the Facts of this case here:
Petitioner, Allen McDonell, was employed by Dairy Equipment Co. (“DECO”). Petitioner and his wife went on a trip to Hawaii awarded to employees for successful sales. Petitioner and his wife went essentially to supervise the other employees who won the trip. While they would have been excused for good reasons, DECO had a list of duties and requirement for them to comply with while on the trip. The wife was required to go as well. There were no business activities on the trip other than one day devoted to a sales meeting. The cost of the trip attributable to Petitioner and paid by DECO was $1,121.96. Petitioner reported $600 as miscellaneous commissions on his 1960 tax return as the estimated cost to DECO of his wife going on the trip. The Commissioner determined a deficiency, and Petitioner now seeks a refund for the $600 that was reported.
- Issue(s): Lists the Questions of Law that are raised by the Facts of the case.
- Holding: Shares the Court's answer to the legal questions raised in the issue.
- Concurring / Dissenting Opinions: Includes valuable concurring or dissenting opinions and their key points.
- Reasoning and Analysis: Identifies the chain of argument(s) which led the judges to rule as they did.
- The Brief Prologue closes the case brief with important forward-looking discussion and includes:
- Policy: Identifies the Policy if any that has been established by the case.
- Court Direction: Shares where the Court went from here for this case.