matter of timing should, nonetheless, not be seen as a dismissive comment. In taxes, as in life, timing can be everything...." See also Gross income Realization References Further reading Donaldson, Samuel. Federal Income Taxation of Individuals: Cases, Problems, and Materials. 2nd Edition. Old Colony Trust Co. v. Comm., 279 U.S. 716 (1929). Comm. v. Glenshaw Glass Co., 358 U.S. 426 (1955). Cesarini v. U.S., 296 F.Supp. 3 (N.D. Ohio 1969). Pellar v. Comm., 25 T.C. 299 (1955). Roco v. Comm., 121 T.C. No. 10 (2003). Taxation in the United States Tax terms