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The chronic difficulty in achieving a cogent separation of capital gains from ordinary income' has been particularly severe in two areas: (1) cases necessitating classification of payments received for termination of contract rights; 2 (2) cases involving distinction between ordinary business and "other" (for example, investment) receipts for the purposes of section 1221(1) of the Internal Revenue Code .3 These areas present issues that are left unsettled both by current statute and by legislative intent.5 This Note will criticize existing judicial doctrines

the yale law journal

A Spreading of Receipts Formula for Creating a Capital Gains/Ordinary Income Brightline: Contract Termination Payments and Business-Versus-Investment Assets