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

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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

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

• 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

• 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

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

• 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)

• 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)

• 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)

• 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

• 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

Learn more about this series.