Federal Income Taxation: Cases, Problems, and Materials

Joel S. Newman, Wake Forest University School of Law

Dorothy A. Brown, Georgetown University Law Center

Bridget J. Crawford, Pace University School of Law

CasebookPlus™

This title is available in our CasebookPlus format. CasebookPlus provides support beyond your classroom lectures and materials by offering additional digital resources to you and your students. Anchored by faculty-authored formative self-assessments keyed to our most popular casebooks, CasebookPlus allows students to test their understanding of core concepts as they are learning them in class – on their own, outside of the classroom, with no extra work on your part. CasebookPlus combines three important elements:

• A new print or digital casebook
• Access to a downloadable eBook with the ability to highlight and add notes
• 12-month access to a digital Learning Library complete with:

Multiple-choice self-assessment questions, including:

• Chapter questions keyed to the casebook
• Black Letter Law questions (available in select subjects)
• Subject area review questions for end of semester use

Essay and short answer questions with sample answers and expert commentary, in 1L and select upper-level subjects

Leading digital study aids, an outline starter, and audio lectures in select subjects

Students can still utilize CasebookPlus digital resources if they’ve purchased a used book or are renting their text by purchasing the Learning Library at westacademic.com.

With CasebookPlus, you can customize your students’ learning experience and monitor their performance. The quiz editor allows you to create your own custom quiz set, suppress specific quiz questions or quiz sets, and time-release quiz questions. Additionally, the flexible, customized reporting capability helps you evaluate your students’ understanding of the material and can also help your school demonstrate compliance with the new ABA Assessment and Learning Outcomes standards.

Table of Contents

Teacher's Manual

Notable Changes in 7th Edition:

Chapter 1

• Revised discussion of From 1040 and simple tax calculation
• Summary of major changes enacted at the end of 2017 by the Tax Cuts and Jobs Act

Chapter 2

• Added discussion of mortgage forgiveness for debt discharged pre/post-January 1, 2018
• Added note on student loan forgiveness

Chapter 3

• Expanded discussion of life insurance and meaning of “transfer for value” post-TCJA
• Revised discussion of treatment of fringe benefits under § 132 and problems
• Added note on students’ challenges in reading and digesting § 132
• Revised definition of “employee achievement award”
• Added discussion of non-deductibility of settlements paid for certain sexual harassment or sexual abuse claims

Chapter 4

• Move discussion of expenses for production of income (§ 212) to this chapter (from Chapter 8)
• Move Higgins to this chapter (from Chapter 8)
• New notes and questions on expenses for production of income
• New note on aftermath of Cavanaugh v. Commissioner
• Added discussion of TCJA changes to § 162 deduction for compensation to certain executives in excess of $1 million each year
• Added substantial new material on qualified business income under § 199A

Chapter 5

• Omit Rev. Rul. 2001-4 (deductibility of costs of “heavy maintenance visit” on aircraft airframe)
• Added note on TCJA changes to § 168 depreciation rules

Chapter 6

• Omit Tampa Bay Devil Rays v. Commissioner (applicability of accrual accounting rules to advance season ticket sales)
• Omit Chrysler Corporation v. Commissioner (warranty expenses)
• Omit Ford Motor Company v. Commissioner (structured settlement expenses)

Chapter 7

• New tax brackets introduced
• Omit Gilson v. Commissioner (patent income)
• Omit Bissonette v. Commissioner (ferryboat captain who on board is “away from home”)
• New problem relating to certain intellectual property (patents)

Chapter 8

• Added discussion of miscellaneous itemized deductions (through year 2025)
• Delete note discussion of McCabe v. Commissioner (police officer commuting by personal car)
• Delete note discussion of Rev. Rul. 93-86 (where taxpayer has no regular or principal place of business and no regular place of abode) and related cases.
• Omit Wilbert (airline mechanic not “away from home”)
• Revised business travel problems
• Omit Danville Plywood
• Substitute short note for Pevsner case (employee business expenses for clothing)
• Revised discussion of educational benefits for higher education (especially 529 plans)
• Move Higgins to Chapter 4
• Omit International Artists (business use of home)
• Revised discussion of home mortgage acquisition indebtedness
• Omit Perry (bad debt)

Chapter 9

• Revised discussion of “simplified” kiddie tax
• Omit discussion of income-producing entities
• Omit Culbertson v. Commissioner (income from family partnership)
• Revised discussion of alimony post-TCJA
• Revised alimony problems

Chapter 10

• Updated EITC discussion
• Omit Schramm (employee vs. independent contractor)
• Updated standard deduction discussion
• Updated discussion of dependency exemptions (in light of expanded standard deduction)
• Updated discussion of child tax credit under § 24
• Omit Leonard v. Commissioner (dependency exemption)
• Omit Rev. Rul. 86-63 (payments to college athletic booster clubs)
• Expanded discussion of charitable contribution, including elimination of deduction for contributions to collegiate athletic “membership” programs
• Revised treatment of charitable contribution deduction limitations
• Addition of discussion of verification requirements for charitable contributions
• Revised discussion of casualty losses under § 165 for tax years 2018 through 2025 inclusive (federally declared disaster limitation)
• Addition of discussion of timing of casualty losses
• Updated medical expenses deduction to reflect new 10% threshold

Chapter 11
No major changes

Chapter 12
Addition of discussion of race-based effects of tax subsidies for homeowners

Chapter 13 (tax shelters)
Eliminated entirely

Learn more about this series.