- Home
- Federal Income Taxation: Cases, Problems, and Materials
Federal Income Taxation: Cases, Problems, and Materials
This title is a part of our CasebookPlus™ offering as ISBN 9781684672110. Learn more at Faculty-CasebookPlus.com.
Joel Newman’s casebook has helped law students learn about income taxation since 1998. Dorothy Brown joined him for the sixth edition and now Bridget Crawford joins for the seventh edition. The casebook authors introduce students to many of the materials used by working tax lawyers, including cases, rulings, committee reports, and a congressional colloquy. New materials include increased standard deduction, elimination of personal exemptions, limitations on itemized deductions, expansion of the child tax credit, increase in limitation on charitable contribution deductions, the new Form 1040, and new preferential rates for certain qualified business income. All problems are updated and current.
Imprint: West Academic Publishing
Series: American Casebook Series
Publication Date: 08/22/2019
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. YOUR PARTNER IN LEARNING & ASSESSMENT
This title is available in our CasebookPlus format. Anchored by faculty-authored 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.
DEVELOPED WITH EVERY TEACHING STYLE IN MIND
Adopt the CasebookPlus option of your chosen text and provide your students with all the tools they need to gauge their understanding of the material-on their own, outside of the classroom, with no extra work on your part.
For faculty who wish to view their students' quiz progress and results, we've added new optional customizable reporting capability that can help you evaluate your students' understanding of the material. This feedback can also help your school demonstrate compliance with the new ABA Assessment and Learning Outcomes standards. Learn more about the reporting available to you from your Account Manager or view the course set-up instructions to get started.
OPTIONS FOR YOU AND YOUR STUDENTS
Students purchasing a used book, or those who are renting their text, can still utilize all CasebookPlus digital resources by buying the digital only option.
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.
Access Denied
Law School Faculty - Sign in or Create an Account to access this content. Law faculty who have created an account can sign in after receiving email notification that registration has been approved. Email accountmanager@westacademic.com or call 800-313-9378 for assistance.
Other Higher Education Faculty who wish to access digital review copies or teaching resources should contact their West Academic Account Manager at college@westacademic.com or 800-360-9378.
Adopters Only
This content is intended for adopters only. Sign in or Create an Account to access this content. Law faculty who have created an account can sign in after receiving email notification that registration has been approved. If you are an adopter who is unable to access this content after signing in, contact your account manager for assistance at accountmanager@westacademic.com or call 800-313-9378 for assistance.
Access Denied
Sign in or Create an Account to access this content. Faculty who have created an account can sign in after receiving email notification that registration has been approved. Contact us for assistance.
Law School Faculty: email accountmanager@westacademic.com or call 800-313-9378.
Other Higher Education Faculty: email college@westacademic.com or 800-360-9378.
Access Denied
Higher education faculty who wish to view this document should contact their West Academic Account Manager at college@westacademic.com or 800-360-9378.