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This casebook on federal income taxation contains detailed text and explanatory materials, along with a new Teachers’ Manual and comprehensive problem sets. The eighth edition marks a major revision of the casebook to cover recent regulations, rulings, cases and other new developments, including the major changes made to the Internal Revenue Code by tax legislation in 2017. The Teachers’ Manual has been updated to include a large number of problem sets (including answers).


Imprint: Foundation Press
Series: University Casebook Series
Publication Date: 07/20/2018

Michael J. Graetz, Columbia University Law School

Deborah H. Schenk, New York University School of Law

Anne L. Alstott, Yale University Law School

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The eighth edition generally retains the format of prior editions but has been extensively revised and updated to reflect significant legislation, regulations, and new cases, especially the major tax legislation enacted by Congress in 2017. The Teachers’ Manual has been updated to include detailed lecture notes along with a large number of problem sets (including answers). The new casebook is shorter but provides completely revised discussions of the taxation of business income, fringe benefits, health insurance exclusion, depreciation, and employee business expenses. The eighth edition also contains a new chapter on the time value of money, addressing using deferred compensation and the divergent treatment of traditional and Roth IRAs to emphasize for students time value relationships explored earlier in the book. The eighth edition also adds major recent cases such as Townsend Industries v. U.S. (taxability of fringe benefits), Olive v. Commissioner (deductibility of medical marijuana expenses), Morrissey v. United States (deductibility of assisted reproduction expenses), and Sargent v. Commissioner (taxation of personal service corporations).

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