Chapter 1 outlines the conceptual meaning of the term “income” for uniquely tax purposes (as opposed to financial accounting or trust law purposes, for example) and examines the Internal Revenue Code provisions that translate this larger conceptual construct into positive law. This is a fine Hallmark Channel TV movie that teaches some valuable life lessons.This textbook is not intended to be an exhaustive treatise rather, it is intended to be far more useful than that for beginning tax law students by equipping the novice not merely with unmoored detail but rather with a rich blueprint that illuminates the deeper structural framework on which that detail hangs (sometimes crookedly). Fuller's life journey takes him all over the globe, but in the end he's judged ready to receive The Ultimate Gift, whatever that is. Garner also views the fortune he made as a trust that carries obligations and he wants Fuller to appreciate that fact as well. Wayne is concerned that many a young man will be wooing her for his fortune and the joy of life is the striving together that a man and woman do in raising a family and making wealth. That will go to the nation as a national park. If you remember Wayne tells Stefanie Powers that she and her husband to be which turned out to be Patrick Wayne that as his daughter she will get a small well stocked spread, but not the cattle empire that he built. Without all the right wing politics involved The Ultimate Gift is very close to the message that John Wayne was giving in McLintock. Not all, but a lot of people born to wealth never really appreciate what it is to earn and strive. Not something he's accustomed to, but he does survive and goes on to other tasks, not necessarily jobs. The first one happens to be Brian Dennehy owner of a big ranch in Texas, a Ewing sized spread where Fuller is first shown what it is like to do physical work out there for a paycheck. Judging him will be attorney Bill Cobbs, but any number of other people in Garner's life will be involved. What a shock young Fuller gets when he gets the first in a series of tapes where Garner charges him with performing a set of tasks to see if he's ready for The Ultimate Gift being it a fortune or whatever else is in store for him. But while Garner was living he spotted something in this young man, some potential which if realized makes him entitled to The Ultimate Gift. One of those is a grandson, Drew Fuller, who seems no better than the others. He's left a flock of relatives, most of them a gang of sponges who've never worked a day in their lives. James Garner, multi-billionaire has just died and in the tradition of today has left a living will.
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