• John Brooks on Realization of Income

  • 2024/10/14
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John Brooks on Realization of Income

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  • As highlighted in previous episodes, the Internal Revenue Code provides a long list of transactions that are or are not income. The Code itself does not define what constitutes income. This conceptual question matters not only to income tax calculation, but also to Congress's power to impose an income tax under the Sixteenth Amendment. The definition of income—particularly, whether "realization" is a necessary element—has troubled courts for almost as long as the income tax has existed in the U.S. Just this past term, the Supreme Court wrestled with this question once again in Moore v. United States. In this episode, Professor John (Jake) Brooks takes a deep dive into the case laws on this particular question. This episode was recorded prior to the Supreme Court's opinion in Moore—a case for which Professor Brooks co-authored an amici curiae brief. Professor Brooks is a professor of law at Fordham University School of Law. Tax Class is hosted by ⁠⁠⁠⁠⁠⁠⁠Ben Leff⁠⁠⁠⁠⁠⁠⁠ and produced by Tony Xu. The theme music is by Doo Dah Music. None of the information presented in this podcast constitutes legal advice. Consult an attorney or a tax professional for guidance. _____________________________ Materials mentioned in this episode: Const., XVI Amend.Eisner v. Macomber, 252 U.S. 189 (1920)Helvering v. Bruun, 309 U.S. 461 (1940)Woodsam Associates v. Commissioner, 198 F.2d 357 (2d Cir. 1952)Cottage Savings Association v. Commissioner, 499 U.S. 554 (1991)
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あらすじ・解説

As highlighted in previous episodes, the Internal Revenue Code provides a long list of transactions that are or are not income. The Code itself does not define what constitutes income. This conceptual question matters not only to income tax calculation, but also to Congress's power to impose an income tax under the Sixteenth Amendment. The definition of income—particularly, whether "realization" is a necessary element—has troubled courts for almost as long as the income tax has existed in the U.S. Just this past term, the Supreme Court wrestled with this question once again in Moore v. United States. In this episode, Professor John (Jake) Brooks takes a deep dive into the case laws on this particular question. This episode was recorded prior to the Supreme Court's opinion in Moore—a case for which Professor Brooks co-authored an amici curiae brief. Professor Brooks is a professor of law at Fordham University School of Law. Tax Class is hosted by ⁠⁠⁠⁠⁠⁠⁠Ben Leff⁠⁠⁠⁠⁠⁠⁠ and produced by Tony Xu. The theme music is by Doo Dah Music. None of the information presented in this podcast constitutes legal advice. Consult an attorney or a tax professional for guidance. _____________________________ Materials mentioned in this episode: Const., XVI Amend.Eisner v. Macomber, 252 U.S. 189 (1920)Helvering v. Bruun, 309 U.S. 461 (1940)Woodsam Associates v. Commissioner, 198 F.2d 357 (2d Cir. 1952)Cottage Savings Association v. Commissioner, 499 U.S. 554 (1991)
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