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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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Case List
Accounting Topics

Cases for Tax Accounting

An Anticipatory Case For Managing Teams and Team Projects

Issues in Accounting Education, Issue: 14, 1999

Authors: Mcconnell, Sasse

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Advanced Financial Accounting
Auditing/Assurance
Cost/Managerial Accounting
Intermediate Accounting
International Accounting
Intro/Principles - Financial Accounting
Intro/Principles - Managerial Accounting
Not For Profit/Governmental Accounting
Tax Accounting
Accounting Topics
Team Building
Team Dynamics

Instructional Resources For Tax Education: Communicating the Complexities of Capital Gains For Individuals After the 1997 and 1998 Tax Acts

Issues in Accounting Education, Issue: 14, 1999

Authors: Nichols, Everett, Boley

Industry: Multiple

Undergraduate Courses
Tax Accounting
Accounting Topics
Capital Gains
Capital Gains Netting
Taxpayer Relief Act of 1998

The Ridgely House Venture: Triple Net Commercial Lease/Purchase Case

Issues in Accounting Education, Issue: 15, 2000

Authors: Smith, Quinn

Industry: Real Estate

Undergraduate Courses
Advanced Financial Accounting
Capstone
Tax Accounting
Accounting Topics
Gasb
Lease Accounting

Espresso, Inc.: Analyzing the Impact of Employee Stock Options

Issues in Accounting Education, Issue: 15, 2000

Authors: Moyer, Weihrich

Industry: Retail, Coffee Shop

Undergraduate Courses
Accounting Information Systems (AIS)
Capstone
Cost/Managerial Accounting
Intermediate Accounting
Tax Accounting
Accounting Topics
Stock Options
Performance Evaluation
Tax Impact

The Methodist Hospital System: Tax Exemption and Charitable Responsibilities of Not For Profit Hospitals

Issues in Accounting Education, Issue: 16, 2001

Authors: Bain, Blankley, Forgione

Industry: Healthcare

Undergraduate Courses
Accounting Theory
Not For Profit/Governmental Accounting
Tax Accounting
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Accounting Choices
Ethics
Not For Profit Status
Tax Value

Helga Havalot: a Case in Corporate Tax Planning

Issues in Accounting Education, Issue: 16, 2001

Authors: Reid

Industry: Cpa Firm

Undergraduate Courses
Tax Accounting
Graduate Courses
MACCT/MSA Corporate Taxation
Accounting Topics
C Corporation
Plan of Incorporation
Transfer of Assets

Sprint Corporation: Ethical Decisions and Tax Avoidance Strategies

Issues in Accounting Education, Issue: 19, 2004

Authors: Verreault, Yang, Angel

Industry: Sprint Corporation

Undergraduate Courses
Capstone
Tax Accounting
Graduate Courses
MBA Managerial Accounting
Accounting Topics
Ethics
Integrative Social Contracts Theory
Tax Avoidance

Tax Implications of Participating in Realiy Television

Issues in Accounting Education, Issue: 22, 2007

Authors: Lightner, Ricketts

Industry: Entertainment

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

International Transfer Pricing At Marks Pharmaceuticals: A Tax and Financial Accounting Perspective

Issues in Accounting Education, Issue: 22, 2007

Authors: Noga, Wilkinson, Ford

Industry: Pharmaceutical

Undergraduate Courses
Capstone
International Accounting
Professional Accounting Research
Tax Accounting
Accounting Topics
Transfer Pricing
FIN 48

International Transfer Pricing and Intellectual Property: the Primeco Case

Issues in Accounting Education, Issue: 22, 2007

Authors: Bloom, Myring

Industry: Manufacturing

Undergraduate Courses
Capstone
Cost/Managerial Accounting
International Accounting
Tax Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Transfer Pricing
Ethics
Intellectual Property

Utopia Home Health, Inc.: A Case Study On C Corporation Taxation From Cradle To Grave

Issues in Accounting Education, Issue: 25, 2010

Authors: Sonnier

Industry: Healthcare

Undergraduate Courses
Tax Accounting
Graduate Courses
MACCT/MSA Corporate Taxation
Accounting Topics
Basis
Business Liquidation
C Corporation
Formation
Tax Return

Insurance Fraud: Losses, Liabilities, and September 11

Issues in Accounting Education, Issue: 27, 2012

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

Buyer and Seller At Odds: the Economic Consequences of Holding Appreciated Assets in a C Corporation

Issues in Accounting Education, Issue: 28, 2013

Authors: Gore

Industry: Law Firm

Undergraduate Courses
Tax Accounting
Graduate Courses
MACCT/MSA Corporate Taxation
Accounting Topics
C Corporation
Double Taxation

The Mysterious Case of the Loaded Leprechaun

Issues in Accounting Education, Issue: 28, 2013

Authors: Loraas, Long, Inger, Stanley

Industry: Restaurant

Undergraduate Courses
Auditing/Assurance
Capstone
Tax Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Revenue Recognition
Tax Entities

My CPA Saved Me Millions…or Did He? A Case Study of Professional Ethics and the Sc2 Tax Planning Strategy

IMA Educational Case Journal, Issue: 2.4, 2009

Authors: Christensen, Boneck

Industry: Cpa Firm

Undergraduate Courses
Capstone
Tax Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Ethics
Tax Shelter

The Yellow Brick Company: an Instructional Case For Integrating the Teaching of Tax and Managerial Accounting

Journal of Accounting Education, Issue: 14.3, 1996

Authors: Meade, C.w. Chow, C.s. Chow

Industry: Manufacturing

Undergraduate Courses
Capstone
Cost/Managerial Accounting
Tax Accounting
Graduate Courses
MACCT/MSA Corporate Taxation
MACCT/MSA Managerial Accounting
Accounting Topics
Capital Budgeting
Implicit Taxes
Net Operating Loss
NOL Carrybacks

Towards an Integrative Tax Course; A Mutual Funds Case Study

Journal of Accounting Education, Issue: 16.2, 1998

Authors: Bloom, Weinstein

Industry: None

Undergraduate Courses
Tax Accounting
Graduate Courses
MACCT/MSA Taxation
Accounting Topics
Mutual Funds
Tax Planning

Developing Essential Skills Through Case Study Scenarios

Journal of Accounting Education, Issue: 18.3, 2000

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

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

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

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

An Ethical Tax Dilemma: Support of Hobby Versus Trade Or Business in the Presence of Competing Incentives and Client 

Journal of Accounting Education, Issue: 30.3/4, 2012

Authors: Arnold, Wilkinson, Stuebs

Industry: Cpa Firm

Undergraduate Courses
Capstone
Tax Accounting
Graduate Courses
MACCT/MSA Tax Strategy
Accounting Topics
AICPA Professional Standards
Ethics
Hobby Losses
Tax Planning

Microsoft's Foreign Earnings: Tax Strategy

Issues in Accounting Education, Issue: 30.4, 2015

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

Brewing Up Controversy: A Case Exploring the Ethics of Corporate Tax Planning

Issues in Accounting Education, Issue: 30.4, 2015

Authors: Hess, Alexander

Industry: Brewery

Undergraduate Courses
Capstone
Tax Accounting
Graduate Courses
MACCT/MSA Corporate Taxation
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
Accounting Topics
Ethics
International Taxation
Tax Haven
Tax Planning

Boxing and Martial Arts Company, A Tax Case

Accounting Perspectives, Issue: 14.4, 2015

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

Sweetness and Spice: Tax Issues For Foodies

Issues in Accounting Education, Issue: 31.1, 2016

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

Mr. and Mrs. Smith: A Student Introduction To Federal Tax Compliance and Documentation

Issues in Accounting Education, Issue: 31.1, 2016

Authors: Morrow, Stinson

Industry: Cpa Firm

Undergraduate Courses
Tax Accounting
Graduate Courses
MACCT/MSA Taxation
Accounting Topics
Client Acceptance
Tax Planning
Tax Return

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

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

The Marriage of Sharon and Henry Sawbones: A Forensic Case Illustrating the Use of a Tax Return in a Litigation Advisory Services Context

Issues in Accounting Education, Issue: 31.3, 2016

Authors: Quinn, O'bryan

Industry: None

Undergraduate Courses
Fraud Examination
Tax Accounting
Graduate Courses
MACCT/MSA Taxation
Accounting Topics
Family Law
Forensic Accounting
Litigation Support
Tax Return

Provision For Income Tax Expense ASC 740: A Teaching Note

Journal of Accounting Education, Issue: 35, 2016

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