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This site allows you to search for accounting cases. Currently, the site contains all cases published in Issues in Accounting Education, the IMA Educational Case Journal, the Journal of Accounting Education, and Accounting Perspectives. Teaching notes for these cases are available at the American Accounting Association (aaahq.org) and the IMA (www.imanet.org) websites, respectively. Membership in the AAA is required for access to the teaching notes for the Issues in Accounting Education cases. Membership in the IMA is necessary for access to both the case and teaching notes for the IMA Educational Case Journal.

This site was developed by and is maintained by Michael Meyer, Department of Accountancy, Mendoza College of Business and Teresa Meyer, Office of Information Technology of the University of Notre Dame.

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Accounting Topics

Cases for Tax Research

Tax Implications of Participating in Realiy Television

Issues in Accounting Education, Issue: 22, 2007

Link to Abstract

Authors: Lightner, Ricketts

Industry: Entertainment

Undergraduate Courses
Tax Accounting
Tax Research
Accounting Topics
Reality TV
Tax Research
Taxable Benefits

Balancing Tax and Financial Reporting Objectives: Effective Tax Planning Within the Property and Casualty Insurance Industry

Issues in Accounting Education, Issue: 22, 2007

Link to Abstract

Authors: Randolph, Seida

Industry: Insurance

Undergraduate Courses
Tax Research
Graduate Courses
MACCT/MSA Taxation
Accounting Topics
Ethics
Income Shifting
Tax Planning
Tax Research

International Consulting Income: an Investigation of the Tax Implications of a U.s. Individual Working in Canada

Issues in Accounting Education, Issue: 22, 2007

Link to Abstract

Authors: Noga, Wilkinson

Industry: Consulting Firm

Undergraduate Courses
Tax Research
Graduate Courses
MACCT/MSA Taxation
Accounting Topics
Foreign Currency
Contractor
Foreign Worker
Individual Taxation

Insurance Fraud: Losses, Liabilities, and September 11

Issues in Accounting Education, Issue: 27, 2012

Link to Abstract

Authors: Jones, Anderson, Reed

Industry: Insurance

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
AICPA Professional Standards
Fraud
IASB
Reinsurance
Tax Haven

Life's Two Certainties: an Estate and Gift Tax Consulting Case

Issues in Accounting Education, Issue: 28, 2013

Link to Abstract

Authors: G. R. Huston, J. Huston

Industry: Cpa Firm

Undergraduate Courses
Tax Research
Graduate Courses
MACCT/MSA Taxation
Accounting Topics
Estate Tax
Tax Planning

Developing Essential Skills Through Case Study Scenarios

Journal of Accounting Education, Issue: 18.3, 2000

Link to Abstract

Authors: Sawyer, Tomlinson, Maples

Industry: Multiple

Undergraduate Courses
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Tax Strategy
Accounting Topics
Pension Fund
Share Transactions
Tax Deduction

Celebrity Baby Photograph Donations: A Case Study in Charitable Contribution Tax Planning and Research

Journal of Accounting Education, Issue: 28.3/4, 2010

Link to Abstract

Authors: Nouri, Opatosky

Industry: None

Undergraduate Courses
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Taxation
Accounting Topics
Charitable Deduction
Tax Planning
Tax Research

Assessing Professional Ethics in Tax: A Case On Uncertain Tax Positions

Journal of Accounting Education, Issue: 30.1, 2012

Link to Abstract

Authors: Convery, Outslay

Industry: Manufacturing

Undergraduate Courses
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Taxation
Accounting Topics
AICPA Professional Standards
Ethics
Penalties
Tax Deduction

Regal Hair Salon: Tax and Financial Reporting of Gift Cards

Journal of Accounting Education, Issue: 30.1, 2012

Link to Abstract

Authors: Gujarathi, Noga

Industry: Hair Salon

Undergraduate Courses
Capstone
Professional Accounting Research
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Corporate Taxation
MACCT/MSA Financial Accounting
MACCT/MSA Taxation
Accounting Topics
Gift Cards/Coupons
Book-Tax Differences
Deferred Taxes

Structuring a Tax Efficient International Operation

Journal of Accounting Education, Issue: 30.1, 2012

Link to Abstract

Authors: Wilkinson, Thomasson

Industry: Oil & Gas

Undergraduate Courses
Tax Research
Graduate Courses
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
Accounting Topics
Foreign Earned Income Exclusion
Foreign Tax Credit
International Taxation
Tax Planning
Transfer Pricing

Creating an Executive Compensation Plan: A Corporate Tax Planning Case

Issues in Accounting Education, Issue: 29.4, 2014

Link to Abstract

Authors: J. Huston, Blazovich, R. Huston

Industry: Healthcare, High-Tech

Undergraduate Courses
Intermediate Accounting
Tax Research
Graduate Courses
MACCT/MSA Taxation
MBA Financial Accounting
Accounting Topics
Compensation Plans
Earnings Management
Tax Planning

Microsoft's Foreign Earnings: Tax Strategy

Issues in Accounting Education, Issue: 30.4, 2015

Link to Abstract

Authors: Kyj, Romeo

Industry: Software

Undergraduate Courses
Capstone
Tax Accounting
Tax Research
Graduate Courses
EMBA Financial Accounting
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
MBA Financial Accounting
Accounting Topics
Foreign Earned Income Exclusion
Tax Haven
Tax Planning
Territorial Taxation

Boxing and Martial Arts Company, A Tax Case

Accounting Perspectives, Issue: 14.4, 2015

Link to Abstract

Authors: Mindzak, Zeng

Industry: Entertainment

Undergraduate Courses
Capstone
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Taxation
Accounting Topics
Revenue Recognition
Business Expenses
Tax Deduction

Barbados Spirits Inc.

Accounting Perspectives, Issue: 14.4, 2015

Link to Abstract

Authors: Kalesnikoff

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Capstone
Tax Research
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
Accounting Topics
Independence
Related Party Transactions
Tax Reporting
International Taxation
Tax Avoidance

Sweetness and Spice: Tax Issues For Foodies

Issues in Accounting Education, Issue: 31.1, 2016

Link to Abstract

Authors: Stallworth, Anderson

Industry: Food

Undergraduate Courses
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
Accounting Topics
Hobby Losses
Home Office Deduction
Section 179
Tax Planning

Should U.s. and Global Regulators Take a Bigger Tax Bite Out of Technology Companies? A Case On Apple's International Tax Minimization and Reporting Strategies

Issues in Accounting Education, Issue: 31.1, 2016

Link to Abstract

Authors: Holtzblatt, Tschakert

Industry: High-Tech

Undergraduate Courses
International Accounting
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Corporate Taxation
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
Accounting Topics
Transfer Pricing
Double Taxation
Foreign Tax Credit
International Taxation
Tax Haven
Tax Planning

Provision For Income Tax Expense ASC 740: A Teaching Note

Journal of Accounting Education, Issue: 35, 2016

Link to Abstract

Authors: Miller

Industry: None

Undergraduate Courses
Capstone
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Corporate Taxation
MACCT/MSA Taxation
Accounting Topics
Deferred Tax Assets
Deferred Tax Liabilities
Tax Reporting
Temporary Differences
Deferred Taxes
Income Taxes
Tax Impact
Tax Research
Tax Return

Tax Confusion and Form 1040 Turmoil

Issues in Accounting Education, Issue: 32.4, 2017

Link to Abstract

Authors: Single, Rosner

Industry: Tax Services

Undergraduate Courses
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Taxation
Accounting Topics
1040
Home Office Deduction
Itemized Deductions
Self-Employment Income

A Case Integrating Financial and Tax Accounting Using the Balance Sheet Approach To Account For Income Taxes

Issues in Accounting Education, Issue: 32.4, 2017

Link to Abstract

Authors: Larson, Lewis, Spilker

Industry: Tax Services

Undergraduate Courses
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Corporate Taxation
Accounting Topics
Accounting For Income Taxes
Income Taxes Footnote
ASC 740 Balance Sheet Approach
Schedule M-1

A Corporate Tax Return Simulation: Utilizing Electronic Work Papers and Resolving Ambiguous Issues

Issues in Accounting Education, Issue: 32.4, 2017

Link to Abstract

Authors: Best, Schafer

Industry: Taxation

Undergraduate Courses
Tax Research
Graduate Courses
MACCT/MSA Corporate Taxation
Accounting Topics
C Corporation
Electronic Tax Work Papers
Tax Research
Tax Return

The Not So Pokey Hokies

Issues in Accounting Education, Issue: 32.4, 2017

Link to Abstract

Authors: Adams, Inger, Mackfessel

Industry: Not-For-Profit

Undergraduate Courses
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Taxation
Accounting Topics
Business Expenses
Charitable Deduction
Hobby Losses
Tax Research

Transocean and the History of Tax Inversions

Issues in Accounting Education, Issue: 34.1, 2019

Link to Abstract

Authors: Elder, Albring, Franklin

Industry: Taxation

Undergraduate Courses
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
Accounting Topics
Multinational Corporation
Inversion
Tax Planning

Data Analytics in Tax Research: Analyzing Worker Agreements and Compensation Data To Distinguish Between Independent Contractors and Employees Using IRS Factors

Issues in Accounting Education, Issue: 35.3, 2020

Link to Abstract

Authors: Borthick, Smeal

Industry: Public Accounting

Undergraduate Courses
Data Analytics
IT Auditing
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
Accounting Topics
Tax Research
Data Analytics

Taxes: Taking a Bite Out of Bitcoin

Issues in Accounting Education, Issue: 36.1, 2021

Link to Abstract

Authors: Inger, Mathis

Industry: Public Accounting

Undergraduate Courses
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Taxation
Accounting Topics
Bitcoin
Cryptocurrencies
Basis
Tax Research

The Downside of a Discharged Student Loan

Issues in Accounting Education, Issue: 36.2, 2021

Link to Abstract

Authors: Single, Conn, Proschko

Industry: Public Accounting

Undergraduate Courses
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
Accounting Topics
Student Loans
Amended Return
W-2

S Corporations and IRC Section 199a: Incorporating Excel Into Tax-Planning Scenarios

Issues in Accounting Education, Issue: 36.3, 2021

Link to Abstract

Authors: Key, Mathis, Cooper

Industry: Public Accounting

Undergraduate Courses
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
Accounting Topics
Business Income Deduction
Cost Recovery
Flow-Through Entity
S-Corp

Making the Trade in the National Basketball Association (nba): A Research Case Exploring Like-Kind Exchange Treatment Post Tax Cuts and Jobs Act

Issues in Accounting Education, Issue: 36.3, 2021

Link to Abstract

Authors: Nylen, Huels

Industry: Professional Sports

Undergraduate Courses
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
Accounting Topics
Like Kind Exchange
Tax Research

Using Tableau To Analyze the Effects of Tax Code Changes: A Teaching Case For Tax and AIS Courses

Issues in Accounting Education, Issue: 36.3, 2021

Link to Abstract

Authors: Sledgianowski, Petra, Pelaez, Zhu

Industry: Public Accounting

Undergraduate Courses
Accounting Information Systems (AIS)
Data Analytics
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
Accounting Topics
Tax Return
Big Data
Data Analytics

Ax Research By Bad Example: A Twist On the Classic Case

Issues in Accounting Education, Issue: 38.2, 2023

Link to Abstract

Authors: Franklin, Esdale

Industry: Software

Undergraduate Courses
Capstone
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Taxation
Accounting Topics
Hobby Losses
Self-Employment Income
Tax Planning

A Different Kind of Cola War: Coca-Cola Versus the IRS

Issues in Accounting Education, Issue: 38.3, 2023

Link to Abstract

Authors: Keyser, Neuman

Industry: Coca-Cola

Undergraduate Courses
Advanced Financial Accounting
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
Accounting Topics
Multinational Corporation
International Taxation
Transfer Pricing

Whyteglov Services: IRC Section 1060 Asset Acquisition

Journal of Accounting Education, Issue: 37, 2016

Link to Abstract

Authors: Wu, Goldman, Makridis

Industry: Software

Undergraduate Courses
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
Accounting Topics
Purchase Price Allocation
Partnership Taxation
Section 1060
Tax Planning

The Role of Secondary Sources On the Taxation of Digital Currency (bitcoin) Before IRS Guidance Was Issued

Journal of Accounting Education, Issue: 39, 2017

Link to Abstract

Authors: Reed, Gross, Hemker, Hoelscher

Industry: Bitcoin

Undergraduate Courses
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Taxation
Accounting Topics
Cryptocurrencies
Digital Currency
Capital Gains

Tax-Compliant Transfer Pricing of Intra-Group Services: the Soft Drink Case

Journal of Accounting Education, Issue: 61, 2022

Link to Abstract

Authors: Rossing, Pearson

Industry: Beverage

Undergraduate Courses
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Managerial Accounting
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
Accounting Topics
Cost Allocation
Transfer Pricing
International
Multinational Corporation
Tax Avoidance
Tax Compliance
Tax Impact
Transfer Pricing

Entebbe Ltd.: A Tax Case

Accounting Perspectives, Issue: 18.1, 2019

Link to Abstract

Authors: Zhang, Farrar

Industry: Bakery

Undergraduate Courses
Capstone
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Taxation
Accounting Topics
Business Valuation
Valuation Analysis
Residency

Auto Financial, Inc.: Utilizing Tax Incentives To Illustrate the Implementation of Tax Provisions To Business

Issues in Accounting Education, Issue: 39.1, 2024

Link to Abstract

Authors: Kern, Brajcich

Industry: Financial Services

Undergraduate Courses
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Taxation
Accounting Topics
Employment Tax
General Business Credit
Payroll Taxes
Tax Incentives
Tax Planning

Teaching Case: To Be a Goods and Services Tax-Registered Business Or Not – Decision Making Using Analytics

Journal of Accounting Education, Issue: 67, 2024

Link to Abstract

Authors: Koh, Yeow, Yee

Industry: Furniture

Undergraduate Courses
Cost/Managerial Accounting
Data Analytics
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Financial Accounting
MACCT/MSA Managerial Accounting
MACCT/MSA Taxation
Accounting Topics
Cost Benefit Analysis
Goods and Services Tax
Value-Added Tax