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Income Tax Keyed to Lind
Surasky v. United States
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Access the most important case brief elements for optimal case understanding.
*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:
Taxpayer purchased 4000 shares of stock of Montgomery Ward in 1954 and 1955 costing $296,870. Taxpayer and other stockholders formed a Committee known as the Wolfson-Montgomery Ward Stockholders Committee in order to advocate changes in the management of Montgomery Ward. Taxpayer paid the committee $17,000 in 1955 for expenses in carrying out its mission. Three of the committee’s nominees were place on the board of nine directors. The Chairman of the Board and the President resigned which was a goal of the committee. Taxpayer received dividends of $30,000 on the stock and after he sold his stock he realized a capital gain of $50,929. Taxpayer was not allowed to deduct the expenditures on the committee as an ordinary and necessary business expense.
- 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.