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Income Tax Keyed to Lind
Mauldin 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, C.E. Mauldin, bought a piece of property outside Clovis, New Mexico for the cattle business. He decided against the cattle business and ended up selling the property by dividing it into tracts. Very few lots sold for many years until the city decided to pave the area. Petitioner was charged for the paving and he began aggressively selling the tracts to pay for the paving indebtedness. After paying off the city, he held on to the rest of the lots. From 1940 to 1949 he devoted all of his time to his lumber business. He sold some of the more valuable lots that remained in 1944 and 1945. He reported the gains from these lots as long-term capital assets. The Commissioner determined that the gains were ordinary income. The Tax Court sustained the Commissioner’s ruling. Petitioner argues that after 1940 he was no longer engaged in the business of selling the tracts, but he was in the lumber business only.
- 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.