Download or read book High Court Case Summaries, Federal Income Taxation (Keyed to Freeland) written by and published by West Academic Publishing. This book was released on 2014-12-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study aid provides detailed explanation of the cases in Freeland's income tax casebook. The discussion of each case provides the facts, issues, holdings, and court's reasoning. This title includes cases that pertain to identification of taxable income, identification of proper taxpayer, deductions in computing deductible income, the year of inclusion or deduction, capital gains and losses, characterization of income and deductions, deferral and nonrecognition of income and deductions, converting taxable income into tax liability, and federal tax procedure.