South Western Federal Taxation 2019

Comprehensive 42nd Edition Maloney

Solutions Manual
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South-Western Federal Taxation 2019 Comprehensive 42nd Edition Maloney Solutions Manual

SWFT 2019 Comprehensive Volume

Chapter 2: Working with the Tax Law
End-of-Chapter Question, Exercise, and Problem Correlations

Source
Volume: Ind. Source
Income Volume
Taxes 42e Question,
Comprehensive (2019) OR Source Problem,
Comprehensive Comprehensive (2019) Learning Exact Brand Corporations Volume or
41e (2018) 42e (2019) Objectives Same Revised New 42e (2019) Chapter Exercise #
Discussion Questions (DQ)
DQ.02.01 DQ.02.01 LO1 x V1 2 DQ1
DQ.02.02 DQ.02.02 LO1 x V1 2 DQ2
DQ.02.03 DQ.02.03 LO1 x V1 2 DQ3
DQ.02.04 DQ.02.04 LO2, 5 x V1 2 DQ4
DQ.02.05 DQ.02.05 LO1, 2 x V1 2 DQ5
DQ.02.06 DQ.02.06 LO1 x V1 2 DQ6
DQ.02.07 DQ.02.07 LO1, 4 x V1 2 DQ7
DQ.02.08 DQ.02.08 LO1 x V1 2 DQ8
DQ.02.09 DQ.02.09 LO1, 5 x V1 2 DQ9
DQ.02.10 DQ.02.10 LO1 x V1 2 DQ11
DQ.02.11 DQ.02.11 LO1 x V1 2 DQ13
DQ.02.12 DQ.02.12 LO1 x V1 2 DQ14
DQ.02.13 DQ.02.13 LO1, 5 x V1 2 DQ15
DQ.02.14 DQ.02.14 LO1 x V1 2 DQ16
DQ.02.15 DQ.02.15 LO1 x V1 2 DQ17
DQ.02.16 DQ.02.16 LO1 x V1 2 DQ18
DQ.02.17 DQ.02.17 LO1 x V1 2 DQ21
DQ.02.18 DQ.02.18 LO1 x V1 2 DQ22
DQ.02.19 DQ.02.19 LO1 x V1 2 DQ23
DQ.02.20 DQ.02.20 LO1, 4 x V1 2 DQ24
DQ.02.21 DQ.02.21 LO2 x V1 2 DQ25
DQ.02.22 DQ.02.22 LO2 x V1 2 DQ26
DQ.02.23 DQ.02.23 LO2 x V1 2 DQ27
DQ.02.24 DQ.02.24 LO2 x V1 2 DQ28
DQ.02.25 DQ.02.25 LO2 x V1 2 DQ29
DQ.02.26 DQ.02.26 LO2 x V1 2 DQ30
DQ.02.27 DQ.02.27 LO3 x V1 2 DQ32
DQ.02.28 DQ.02.28 LO4 x V1 2 DQ33
DQ.02.29 DQ.02.29 LO2, 4 x V1 2 DQ34
DQ.02.30 DQ.02.30 LO6 x V1 2 DQ35

EOC 2-1
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 South-Western Federal Taxation 2019 Edition Series End-of-Chapter Question, Exercise, and Problem Correlations:
Comprehensive Volume

Source
Volume: Ind. Source
Income Volume
Taxes 42e Question,
Comprehensive (2019) OR Source Problem,
Comprehensive Comprehensive (2019) Learning Exact Brand Corporations Volume or
41e (2018) 42e (2019) Objectives Same Revised New 42e (2019) Chapter Exercise #
DQ.02.31 DQ.02.31 LO7 x V1 2 DQ 36
Computational Exercises (EX)
N/A
Problems (PR)
PR.02.32 PR.02.32 LO1 x V1 2 PR37
PR.02.33 PR.02.33 LO1, 4 x V1 2 PR40
PR.02.34 PR.02.34 LO4 x V1 2 PR41
PR.02.35 PR.02.35 LO1, 2 x V1 2 PR42
PR.02.36 PR.02.36 LO6 x V1 2 PR43
Cumulative (Tax Return) Problems (CP)
N/A
Research Problems (RP)
RP.02.01 RP.02.01 x V1 2 RP 1
RP.02.02 RP.02.02 x V1 2 RP 3
RP.02.03 RP.02.03 x V1 2 RP 4
RP.02.04 RP.02.04 x V1 2 RP 5
RP.02.05 RP.02.05 x V1 2 RP 6
Becker CPA Review Questions (BCPA)
N/A

EOC 2-2
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 CHAPTER 2

WORKING WITH THE TAX LAW

SOLUTIONS TO PROBLEM MATERIALS

DISCUSSION QUESTIONS

1. (LO 1) Determining the intent of Congress is a large part of tax research.

2. (LO 1) The many gray areas, the complexity of the tax laws, and the possibility of different
interpretations of the tax law create the necessity of alternatives for structuring a business transaction.

3. (LO 1) Federal tax legislation generally originates in the House Ways and Means Committee.

4. (LO 2, 5) Maloney, Raabe, Hoffman, & Young, CPAs

5191 Natorp Boulevard
Mason, OH 45040
October 26, 2018

Ms. Sonja Bishop

Tile, Inc.
100 International Drive
Tampa, FL 33620

Dear Ms. Bishop:

This letter is in response to your request about information concerning a conflict between
a U.S. treaty with Spain and a section of the Internal Revenue Code. The major reasons for treaties
between the United States and certain foreign countries is to eliminate double taxation and to render
mutual assistance in tax enforcement.

Section 7852(d) provides that if a U.S. treaty is in conflict with a provision in the Code, neither will
take general precedence. Rather, the more recent of the two will have precedence. In your case, the
Spanish treaty takes precedence over the Code section.

A taxpayer must disclose on the tax return any positions where a treaty overrides a tax law. There is a
$1,000 penalty per failure to disclose for individuals and a $10,000 penalty per failure for
corporations.

Should you need more information, feel free to contact me.

Sincerely,

Alice Hanks, CPA

Tax Partner

2-1
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Chypre, &c. Select the wine in accordance with the title of the dish on the
menu.
Having thoroughly sealed down the lid of the pan, put it in the oven, and
continue the cooking of the ham gently for one hour, turning it over from
time to time during the operation. If it have to reach the table whole, glaze it
at the last moment.
Its usual adjunct is a light and highly seasoned half-glaze sauce, combined
with some of the braising-liquor, cleared of all grease.

1416—JAMBON A LA CHANOINESSE
Having poached the ham as explained above, braise it in white wine, adding
thereto three oz. of mushroom parings.
Dish and send separately a garnish of large, fresh noodles, cohered with
butter and a Soubise purée, and completed with a julienne of truffles.
Serve separately a half-glaze sauce, combined with the braising-liquor,
cleared of all grease and reduced.

1417—JAMBON A LA CHOUCROÛTE
Completely cook the ham by poaching; skin and trim it.
If served whole, send, separately, some braised sauerkraut and potatoes,
freshly cooked à l’anglaise. Serve a half-glaze sauce with Rhine wine at the
same time.
If served already carved, arrange the slices in a circle on a round dish; put
the sauerkraut in their midst, and border with the potatoes.
Serve, separately, the same sauce as before.

1418—JAMBON A LA MAILLOT
Poach the ham; braise it, and glaze it at the last moment. Set it on a long
dish, and surround it with the following garnish, arranged in alternate
heaps:—Carrots and turnips, cut to the shape of large, elongated olives,
cooked separately in consommé, and glazed; small onions cooked in butter;
braised and trimmed half-lettuces; peas and French beans cohered with
butter separately.
Serve apart a thickened gravy combined with some of the braising-liquor,
cleared of all grease.

1419—JAMBON A LA PRAGUE SOUS LA CENDRE

Poach the ham and drain it on a dish. Remove the skin and all the black,
outside parts. Prepare a piece of patty paste large enough to enclose the
ham. Besprinkle the surface of the ham with powdered sugar; glaze quickly
at the salamander, and place the ham (glazed side undermost) on the layer
of paste.
Draw the ends of the paste towards each other; seal them together, with the
help of a little moisture, in such wise as to enclose the ham completely; turn
the latter over, and put it on a tray with the sealed side of the paste lying
underneath. Gild and streak, make a slit in the middle of the paste for the
escape of steam, and put the joint in the oven.
Leave it there until the paste is dry and well coloured. After taking the ham
out of the oven, inject into it, through a prepared hole, a large wineglassful
of Port wine or Sherry. Stop up the hole with a little pellet of paste; dish,
and serve immediately.
Serve at the same time a garnish of Gnochi, spinach, or Soufflé au
Parmesan (No. 2295a).
The best adjunct to Prague ham is a very light glaze prepared with Port
wine, and buttered at the last minute.

1419a—JAMBON DE PRAGUE A LA METTERNICH

Prepare a ham “sous la cendre” as described above.
Send to the table with it as many fine collops of foie-gras, tossed in butter
and each covered with a nice slice of truffle, as there are diners. Send also a
timbale of asparagus-heads.
The waiter in charge then puts a slice of ham, a collop of foie-gras, and a
tablespoonful of asparagus-heads on each plate and serves.
The sauce should be a Madeira flavoured with truffle essence.

1419b—JAMBON DE PRAGUE A LA NORFOLK

Prepare a ham as in No. 1419. Serve each slice of it with one collop of
braised veal sweetbread and one tablespoonful of fresh peas à la paysanne.
Send as an adjunct the braising-liquor of the veal sweetbread.

1420—VARIOUS GARNISHES FOR BRAISED HAM

The garnishes best suited to ham relevés are:—
Spinach; new broad beans; braised lettuce; endives; fresh peas à la
paysanne.
Noodles; Spaghetti; various Macaronis; Gnochi; Purées of fresh beans,
broad beans.
The most usual accompanying sauce is half-glaze with Madeira.

1421—JAMBON SOUFFLÉ
This is a variety of the ham soufflés given hereafter. The preparation used is
the same, and it may be made either from raw or from cooked ham.
After having completely boned it, but for the end bone, which must be kept,
cook the ham, and cool it.
Now cut it horizontally, one-half inch above its bone, from the extremity of
the end bone to the head of the latter. At the last-mentioned point, make a
vertical incision meeting and ending at the first; remove the cushion of ham,
which should by now be quite separated from the rest of the joint, and put
aside for some future purpose.
All that remains of the ham, therefore, is a thick piece adhering to the end-
bone. Carefully trim this piece, and surround it with a strong band of
buttered paper, tied on by means of string, the purpose of which is to hold
in the soufflé.
This done, put a sufficient quantity of soufflé de Jambon (described
hereafter) on the remaining meat of the ham to reconstruct it entirely.
Smooth the surface of the preparation with the flat of a knife (dipped in
cold water), and so finish off the contour of the ham. Decorate according to
fancy; place the dish containing the ham on a saucepanful of boiling water,
and put the two in the oven with the view of obtaining the maximum
amount of steam, which latter helps to poach the soufflé. This souffléd ham
may be poached just as well in a steamer.
When the preparation is properly poached, remove the band of paper; dish
the ham, and send one of the garnishes or sauces given for braised ham
separately.

1422—SOUFFLÉS AU JAMBON
Ham soufflés are prepared after two recipes; in the first, cooked ham is
used, and in the second the ham is raw. This last procedure is derived from
mousseline forcemeat, and, inasmuch as the preparation resulting from it is
less flimsy than that of the first, it is preferred when a large number of
people have to be served.

1423—THE PREPARATION OF THE SOUFFLÉ WITH

COOKED HAM
Finely pound one lb. of lean, cooked ham, and add thereto, one after the
other, three tablespoonfuls of very cold Béchamel sauce. Rub through a fine
sieve; put the resulting purée into a sautépan, and finish with one-quarter
pint of very creamy and boiling Béchamel sauce, flavoured with ham
essence; four egg-yolks, and the whites of six eggs, beaten to a stiff froth.
This preparation may be combined with three oz. of grated Parmesan, and
the two flavours will be found to blend very agreeably.
Prepared in this way, it is particularly well suited to the “Jambon Soufflé,”
the recipe whereof is given above (No. 1421).
1424—THE PREPARATION OF THE SOUFFLÉ WITH
RAW HAM
Following the quantities given under “Farce mousseline” (No. 195), make
the soufflé preparation, and add thereto four tablespoonfuls of reduced and
very cold Béchamel sauce per lb. of raw ham.
Keep the forcemeat somewhat stiff, and finish it with the whites of four
eggs, beaten to a stiff froth, per lb. of ham.

1425—SOUFFLÉ DE JAMBON ALEXANDRA

Make the soufflé preparation after one of the methods given above. Spread
it in layers in a buttered timbale, alternating the layers of soufflé with others
of asparagus-heads cohered with butter. Smooth the surface to the shape of
a dome; decorate with a fine slice of truffle, and cook in a moderate oven,
of a temperature suited to this kind of preparation. Serve the soufflé as soon
as it is ready. If it be small, spread only one layer of asparagus-heads in the
middle of it.
If it be large, spread two or three layers of asparagus-heads.

1426—SOUFFLÉ DE JAMBON CARMEN

Add to the selected one of the two soufflé preparations—either will do—for
one lb. of ham, the purée of one-half lb. of pressed tomatoes, cooked in
butter with one half-capsicum, rubbed through a sieve and very much
reduced.
Dish the soufflé in a buttered timbale; sprinkle the surface with a pinch of
red capsicum, cut in fine julienne fashion, and cook as described above.

1427—SOUFFLÉ DE JAMBON GASTRONOME

Dish the selected ham soufflé preparation in layers in a buttered timbale,
and between each layer of it spread a litter of noodles, tossed in butter.
Sprinkle the surface with chopped truffles; set a ball of truffle well in the
centre of the soufflé, and cook in the usual way.
1428—SOUFFLÉ DE JAMBON MILANAISE
Dish the ham soufflé preparation in a buttered timbale, and spread it in
alternate layers with a fine garnish à la Milanaise (No. 1258).
Deck the surface with small pieces of poached macaroni, fried in butter;
sprinkle with grated cheese, and cook the soufflé in a moderate oven.

1429—SOUFFLÉ DE JAMBON PERIGOURDINE

Dish the soufflé preparation in layers in a buttered timbale, and between
each layer spread a litter of truffle slices. Besprinkle the surface with
chopped truffles, and cook the soufflé in the usual way.

1430—MOUSSES ET MOUSSELINES CHAUDES DE JAMBON

Mousses and Mousselines are made from the same preparation as “Farce
mousseline de jambon,” in pursuance of the general principles given under
No. 195.
The need of differentiating the terms arises from the fact that mousses are
poached in a mould the contents of which are sufficient for a number of
people, whereas mousselines are spoon-moulded quenelles, shaped like
eggs.
In the preparation of “Farce mousseline de jambon” it is necessary to allow,
in the salt seasoning, for the amount of salting the ham has already
received.
If the meat of the ham is not very red, the colour of the forcemeat may be
intensified by means of a little vegetable red, in order that it may be of a
distinct pink shade.

1431—TREATMENT AND ACCOMPANIMENT OF HAM

MOUSSE
Put the forcemeat in a deep border-mould, somewhat like a Charlotte, and
poach it under cover in a bain-marie.
That the poaching may be regular, keep in water at a constant temperature
of 205° or 208° Fahrenheit, and allow forty-five minutes for the operation
in the case of a mousse made in a quart mould.
The preparation is seen to be cooked when it swells and rises in the mould.
As soon as this occurs, withdraw the latter from the bain-marie; let it stand
for five minutes, that its contents may settle; turn it upside-down on a dish,
and wait two minutes before removing the mould. In any case, do not take
off the mould until the liquid which has drained from it, all round the dish,
has been soaked up. Ham mousses are chiefly accompanied by Suprême
sauce, or Veloutés with curry or paprika; sometimes, too, a highly-seasoned
and buttered half-glaze sauce, with Madeira, Port, or Marsala may be used.
The most suitable garnishes for ham mousses are those I have already given
for Ham.

1432—TREATMENT AND POACHING OF HAM

MOUSSELINES
As I have already stated, mousselines, like quenelles, are moulded with a
spoon.
They may also be laid, by means of a piping-bag, on the bottom of the well-
buttered sautépan in which they are to be poached; they are shaped like
meringues, even or grooved, and, in either case, they are decorated with
lozenges, crescents, or discs, &c., of ham or truffle.
Having carried out the selected method of preparation, cover them with
boiling water, salted to the extent of one-third oz. per quart, and poach them
for from eighteen to twenty minutes, taking care to keep the water at a
constant temperature of 208° F. These mousselines may also be poached dry
in a steamer or in a drying stove.

1433—MOUSSELINES DE JAMBON ALEXANDRA

Decorate the mousselines, prepared according to one of the two methods
above described, with one lozenge of ham and another of truffle. Poach
them; drain them well, and dish them in the form of a crown. Cover them
with an Allemande sauce, flavoured with ham essence, and combined with
two oz. of grated Parmesan per pint of the sauce, and glaze quickly.
After taking the mousselines out of the oven, set in their midst a heap of
asparagus-heads, cohered with butter.

1434—MOUSSELINES DE JAMBON A LA FLORENTINE

Spread a layer of shredded spinach, fried in butter, on a dish.
Upon it set the poached and well-drained mousselines; cover them with the
same sauce as that prescribed for the “Mousselines Alexandra,” and glaze
them quickly.

1435—MOUSSELINES DE JAMBON A LA HONGROISE

Poach the mousselines, the forcemeat of which must be flavoured with
paprika. Drain them; dish them in a circle; cover them with Hongroise
sauce, and glaze them quickly.
On withdrawing the dish from the oven, set a fine heap of baked
cauliflowers with cheese in the middle of it.

1436—MOUSSELINES DE JAMBON AUX PETITS POIS

Proceed exactly as described under No. 1433, but substitute for the
asparagus-heads a garnish of very small peas cohered with butter.

C H .

1437—JAMBON FROID A LA GELÉE

When ham is to be dished cold, it should, if possible, be allowed to cool in
its cooking-liquor, except when it has to be boned. In the latter case, take it
out as soon as it is cooked; incise it underneath, following the edge of the
cushion; detach and remove the bones.
Now roll up the ham; bind it tightly in a piece of linen, and cool it under
pressure.
Whether boned or unboned, skin it when it is cold; remove some of its fat,
and sprinkle it with cold, melted aspic until the latter covers it evenly.
Dish it up; fix a frill to it, and surround it with fine aspic dice.

1438—JAMBON SOUFFLÉ FROID

Proceed exactly as in No. 1421, but substitute for the soufflé preparation
therein described the cold ham mousse below.

1439—MOUSSE FROIDE DE JAMBON

The Preparation of the Mousse.—Finely pound one lb. of very lean, cooked
ham; add to it one-third pint of cold Velouté, and rub through a fine sieve.
Put the resulting purée into a basin; season it; work it on ice for a few
minutes, and mix therewith, little by little, one-quarter pint of melted aspic.
Finally combine two-thirds pint of half-beaten cream with it.
The mousse may be moulded, either in an aspic-clothed mould, decorated
with truffles, as explained under No. 956, or in small cassolettes, lined with
a thin strip of paper inside their brims, after the manner of small, cold
soufflés.
As the dishing and serving of mousses are always the same, the reader is
begged to refer to those recipes dealing with the question.

1440—MOUSSE FROIDE DE JAMBON A L’ALSACIENNE

Take a deep, square dish and garnish it, half-full, with fine, ham mousse.
Even the surface of this layer of mousse, and, when it has set, arrange upon
it some shells, raised by means of a spoon dipped in hot water, from a foie-
gras Parfait. As soon as this is done, pour over the foie-gras shells, a
sufficient quantity to cover them of half-melted succulent chicken aspic
with Madeira, and let this jelly set.
When about to serve, incrust the dish in a block of ice.

1441—MOUSSE DE JAMBON AU BLANC DE POULET

Garnish a deep, square dish with some ham mousse. When the latter has set,
arrange thereon the suprêmes of a very white, poached fowl. These
suprêmes, cut into regular collops, should be coated with a white chaud-
froid sauce.
Cover with aspic, as directed under “Mousse à l’Alsacienne,” and serve.
N.B.—If desired, the collops need not be coated with chaud-froid sauce,
but, in this case, they should be covered with aspic.

1442—MOUSSELINES FROIDES DE JAMBON

These mousselines are made from the same preparation as that used for the
mousse, and, but for the basic ingredient, which is not the same, they are
treated after the manner described under “Petites Mousses de Homard”
(No. 958). To avoid needless repetition, therefore, the reader will kindly
substitute the word ham for lobster in the recipe just referred to.
 CHAPTER XVI
( )

A the term “poultry” (Fr. volaille), in its general sense, implies

Turkeys, Geese, Ducks and Pigeons, just as well as Fowls, only the latter
are meant, from the culinary standpoint, when the word “Volaille” appears
on a menu.
Four qualities of fowl are recognised in cookery, and each plays its part, has
its uses, and is quite distinct from the other three. We have:—
(1) Pullets and capons; usually served whole, either as relevés or roasts.
(2) Chickens, so-called “à la Reine”; used for sautés and chiefly for roasts.
(3) Spring chickens; best suited to en cocotte or grilled preparations.
(4) Chicks; served only en cocotte or grilled.
Suprêmes and ailerons of fowl, which are among the finest entrées, are
supplied by chickens à la Reine or by Spring chickens.
Finally, there are the giblets, consisting of the pinions, necks, gizzards, and
livers of fowl, which give rise to a number of preparations, the recipes
whereof I shall give briefly at the end of the series.

1443—PULLETS AND CAPONS FOR RELEVÉS

Pullets and capons for relevés and entrées are poached or poëled;
sometimes, but more rarely, they are braised.
The birds to be treated by poaching are trussed with the claws folded back
and inserted into the belly; their fillets and legs are rubbed with lemon, so
as to keep them white, and they are then covered with thin slices of larding
bacon.
The ingredients for chicken poaching stock were given under No. 249. The
bird is known to be cooked when the blood which issues from a prick on the
leg is white or faintly pink.
These fowls are sometimes larded or studded. When this is to be done, dip
the legs and belly of a trussed and lemon-rubbed fowl into boiling white
stock; this will be found to sufficiently harden the flesh to allow of its being
treated in the required way. The products used for studding and larding are,
according to circumstances, ham or tongue, truffles or mushrooms, and
sometimes, the red part of a carrot for the larding. Only truffles, ham and
tongue are used for studding.
Poëled fowls are trussed as above; they are covered with slices of bacon in
order that the fillets may be protected during the first stages of the cooking;
then they are cooked in butter on poëling-aromatics, under cover and in a
deep, thick saucepan. When the piece is almost cooked, just moisten it a
little, either with rich poultry-stock, with the cooking-liquor of truffles or
mushrooms, with Madeira, red or white wine, &c. This moistening serves in
the basting of the fowl and must therefore be renewed if it reduces too
quickly. After having been cleared of all grease, it is always added to the
sauce which accompanies the piece of poultry.
Braised fowls are always treated after the manner described under No. 248;
they are not rubbed with lemon, but they are covered with slices of bacon.
The latter should only cover the breast, but be thick, notwithstanding; for
they protect the belly, which, without them, would shrivel by the time the
legs cooked.
The covering of bacon is essential to all pieces of poultry, whether these be
poached, poëled, braised or roasted.

1444—THE WAY TO SERVE POULTRY RELEVÉS QUICKLY

AND HOT
I feel bound to call the reader’s attention to this very important point in
culinary work:—
Owing to the difficulties involved in the carving of the fowl and the placing
and arranging of the pieces and their garnish upon the consumers’ plates—
both of which operations require dexterity and expertness, which those in
charge very often do not possess, or thanks to the inefficiency of particular
installations, or what not, I have noticed for some considerable time, that
the method of serving large pieces of poultry is, in many cases, very far
from being the right one.
For, indeed, how often does not the diner find himself presented with a plate
of fowl which is neither appetisingly dainty nor yet sufficiently hot! It
follows from this, that all the care and trouble devoted by a chef to the
preparation of the dish are entirely wasted. Now, I have tried to improve
this state of affairs, by planning a method of serving which would be at
once simple and expeditious, without necessarily being devoid of
tastefulness and presentability.
In the first place, it is my practice to remove the fowl’s two suprêmes, in the
kitchen, and to keep them warm in a little cooking-liquor until the last
minute. Secondly, I remove all the bones of the breast, and I reconstruct the
fowl with a garnish in keeping with the dish, i.e., either a mousseline
forcemeat, pilaff rice combined with cream, foie gras and truffles, spaghetti,
or noodles with cream.
Having properly smoothed and arranged the selected garnish, the fowl may
now be placed, either at one end of any but a round dish, or on a low
cushion of fried bread, on which it may be set firmly.
It may also be entirely coated with Mornay sauce, sprinkled with grated
cheese, and speedily glazed.
When the body of the bird is dished, its garnish should be set round it in
fine, tartlet crusts; its suprêmes, quickly sliced, should be distributed among
the tartlets, and the dish sent to the table with the sauce separately.
By this means, it reaches the table hot, it is served quickly and cleanly; and
every person gets a slice of meat, and not garnish only, as was so often the
case formerly.
Instead of tartlets, one may use thin croûtons of bread, of the size of the
slices of chicken, and fried in fresh butter.
Thus, for a “Poularde à la Derby,” after having stuffed the pullet with rice,
suppressed the bones of the breast, and removed the suprêmes; all that is
necessary is to properly shape the rice, and to dish the fowl on a cushion.
This done, prepare as many croûtons and slices of foie-gras, sautéd in
butter, as there are diners, and arrange them round the pullet—the slices of
foie-gras lying on the croûtons. Now, quickly cut the suprêmes into slices;
put one of these on each slice of foie-gras, and on each of the latter put a
slice of truffle. Put the pullet, thus prepared, in the oven for a few minutes;
let it get very hot, and send it to the table with the sauce separately.
In the dining-room the Maître-d’hôtel quickly serves the garnished croûtons
on hot plates, beside each croûton he puts a tablespoonful of the rice with
which the pullet has been stuffed, and, finally, a tablespoonful of sauce.
In less than two minutes after its entrance into the dining-room, the pullet is
thus served warm to each person.
Of course, the above measures refer to the fowl that has to be dished whole
and presented; but, when this is not required, the rice withdrawn from the
cooked bird need only be set in the centre of a deep, square entrée dish
(fitted with a cover), and surrounded by the sliced suprêmes, with
intercalated slices of foie-gras and truffle. The sauce is also served
separately in this case. Cover the dish, so that it may stand and keep hot a
few minutes, if necessary, without spoiling.
The legs, which are rarely served at a well-ordered dinner, remain in the
kitchen together with the carcass.
I cannot too strongly recommend the system just described, whenever the
circumstances allow of its being put into practice. It is the only one that
ensures an efficient service, calculated to give entire satisfaction to all
concerned.

1445—POULARDE ALBUFERA
Stuff the pullet with the rice prescribed under No. 2256, and poach it. Dish
it and coat with Albuféra sauce.
Surround with small tartlet crusts, garnished with truffles raised by means
of a spoon the size of a pea; quenelles of the same shape; small button
mushrooms, and cocks’ kidneys. Cohere this garnish with Albuféra sauce.
Between each tartlet, place a slice of salted tongue, cut to the shape of a
cock’s comb.

1446—POULARDE ALEXANDRA
Having larded the pullet with tongue and truffle, poach it.
This done, remove the suprêmes, and replace them by mousseline
forcemeat; smooth this forcemeat, giving it the shape of the pullet in so
doing, and set to poach in the front of the oven.
Now, coat the piece with Mornay sauce, and glaze quickly. Dish, and
surround with tartlet-crusts garnished with asparagus-heads, cohered with
butter; place a collop of the reserved suprêmes (which should have been
kept hot) on each tartlet, and border the dish with a thread of pale glaze.

1447—POULARDE AMBASSADRICE
Stud the pullet with truffles, cover it with a Matignon (No. 227), wrap it in
muslin, and braise it.
Remove the suprêmes; suppress the bones of the breast; fill the carcass with
a garnish of asparagus-heads, cohered with butter, and arrange this garnish
as already described under No. 1444.
Slice the suprêmes, and put them back on the garnish, in suchwise as to
reconstruct the breast of the fowl. Coat the piece with somewhat stiff and
fine suprême sauce; dish it, and surround it with lamb sweet-breads,
studded with truffles, braised and glazed, and alternate the sweetbreads with
little faggots of asparagus-heads.

1448—POULARDE ANDALOUSE
Poële the pullet. Dish it, and coat it with its poëling-liquor, combined with
tomatéd half-glaze sauce. On either side of it set some capsicums, stuffed
with rice, and some roundels of egg-plant, seasoned, dredged and tossed in
butter; alternating the two products.

1449—POULARDE A L’ANGLAISE
Poach the pullet, and coat it with a Béchamel sauce flavoured with chicken-
essence.
Dish it and surround it with slices of salted tongue, laid tile-fashion on
either side; and heaps of carrots and turnips (cut to the shape of balls) and
peas and celery, at either end. All these vegetables should be cooked à
l’anglaise; i.e., either in boiling water or in steam.

1450—POULARDE A L’AURORE
Poach the pullet without colouration; dish it, and coat it with an “Aurore
Sauce” (No. 60). Surround it with medium-sized, decorated quenelles; and
trimmed oval slices of salted tongue, arranged according to fancy.

1451—POULARDE A LA BEAUFORT
Stuff the pullet with a fine foie-gras, stiffened in the oven for twenty
minutes with a little Madeira, and cooled.
Fill up the pullet with a little, fine sausage-meat; stud it with truffles, and
braise it in short moistening.
Dish it on a low cushion, and surround it with braised, lambs’ tongues,
alternated with artichoke-bottoms, garnished with a rosette of Soubise
purée. As an adjunct, use the braising-liquor, cleared of all grease.

1452—POULARDE BOUILLIE A L’ANGLAISE

Cook the pullet in light, white stock with one lb. of breast of bacon and a
garnish of vegetables as for pot-au-feu. Dish, and surround with the bacon,
cut into slices.
Serve, separately, an English parsley sauce, and a sauceboat of the pullet’s
cooking-liquor.
1453—POULARDE AUX CÉLERIS
Poële the pullet, and baste it towards the close of the operation with strong
veal stock.
Prepare a garnish of braised celery.
Dish the pullet; surround it with the braised celery, and cover the latter with
the poëling-liquor.

1454—POULARDE AUX CHAMPIGNONS A BRUN

Poële the pullet, and swill the saucepan with mushroom essence. Add this
swilling-liquor (reduced) to one-quarter pint of half-glaze with Madeira.
Dish the pullet, and surround it with twenty grooved and cooked
mushroom-heads. Serve separately the reduced half-glaze, to which add
two oz. of fresh butter.

1455—POULARDE AUX CHAMPIGNONS A BLANC

Poach the pullet.
Dish it, and coat it with an Allemande sauce flavoured with mushroom
essence.
Surround it with twenty grooved, cooked and very white mushroom-heads.

1456—POULARDE CHANOINESSE
Prepare a “Poularde Soufflée” after recipe No. 1518. Dish it, and surround
it with small heaps of crayfishes’ tails, alternated with small croûtons of
fried bread, on each of which place a collop of the suprêmes. Finish off with
a slice of truffle on each collop of the suprêmes.
Serve a Mornay sauce, finished with crayfish butter, separately.

1457—POULARDE CHÂTELAINE
Poële the pullet without letting it acquire too much colour.
Dish it, and surround it with small artichoke-bottoms, stewed in butter and
garnished with Soubise.
Alternate the artichoke-bottoms with small heaps of chestnuts cooked in
consommé and glazed.
Pour a little thickened poëling-liquor on the bottom of the dish, and serve
what remains of it, separately, in a sauceboat.

1458—POULARDE CHEVALIÈRE
Remove the suprêmes, and the minion fillets. Lard the former with two
rows of truffles and two rows of tongue; trim the minion fillets; make five
or six slits in each; insert a thin slice of truffle half-way into each slit, and
draw the respective ends of the two fillets together in suchwise as to form
two rings. Put the suprêmes and the minion fillets each into a buttered
sautépan, and cover the latter.
Remove the pullet’s legs, keeping the skin as long as possible; bone them to
within one and one-third inches of the joints, and cut off the claws, aslant,
just below the same joints. Garnish the boned regions with godiveau
prepared with cream close the opening by means of a few stitches of strong
cotton, and truss each leg in such a manner as to imitate a small duck.
Poach these stuffed legs in stock made from the pullet’s carcass.
Also poach the suprêmes and the minion fillets in good time, with a little
mushroom cooking-liquor, and a few drops of lemon juice.
With a pinch of flour mixed with water, stick a fried croûton (the shape of a
pyramid, three inches high and of two inch base) in the middle of a dish.
Around this pyramid, arrange the two stuffed legs and the two suprêmes;
putting each of them on a decorated quenelle with the view of slightly
raising them. Set the minion fillets on the legs, and, between the latter and
the suprêmes, lay small heaps of cocks’ combs and kidneys, and some very
white mushroom-heads. Pierce the croûton with a hatelet garnished with
one truffle, one fine cock’s comb, and a large mushroom.
Serve a suprême sauce separately.
N.B.—This dish is generally bordered, either with noodle-paste, white
English paste, or with a chased silver border.

1459—POULARDE CHIMAY
Stuff the pullet with one-half lb. of half-poached noodles, tossed in butter,
and combined with a little cream and three oz. of foie-gras cut into large
dice.
Poële it gently; dish it, and coat it with some of its poëling-liquor,
thickened.
Distribute over the pullet a copious amount of raw noodles, sautéd in
clarified butter; and serve the remainder of the thickened poëling-liquor
separately.

1460—POULARDE CHIPOLATA
Poële the pullet and put it into a terrine à pâté with a garnish consisting of
small, glazed onions; chipolata sausages, poached in butter; chestnuts
cooked in consommé; fried pieces of bacon; and, if desired, some small
glazed carrots.
Add the pullet’s cooking-liquor, and simmer for ten minutes before serving.

1461—POULARDE A LA CHIVRY
Poach the pullet. Dish it and coat it with Chivry sauce (No. 78).
Serve a Macédoine of new vegetables; cohered with butter or cream,
separately.

1462—POULARDE CUSSY
Braise the pullet. Dish it and surround it with whole truffles, cooked in
Mirepoix with Madeira, and alternated with fine, grilled mushrooms,
garnished with artichoke purée.
In front of the pullet set a small, silver shell, in which shape a pyramid of
large cocks’ combs, heated in butter.
1463—POULARDE EN DEMI-DEUIL
Between the skin and the fillets of the fowl insert a few fine slices of raw
truffle. Lard the pullet and poach it.
When it is ready, strain the cooking-liquor through a napkin; reduce it, and
add it to a very white suprême sauce, containing slices of truffle.
Dish the pullet; cook it with some of the sauce, and send what remains,
separately, in a sauceboat.

1464—POULARDE DEMIDOFF
Poële the pullet. When it is three-parts done, put it into a cocotte and
surround it with the following garnish, prepared in advance and stewed in
butter; viz:—one-half lb. of carrots and five oz. of turnips, cut into grooved
crescents, one inch in diameter; five oz. of small onions cut into thin
roundels, and five oz. of celery.
Complete the cooking of the pullet with this garnish, and add to it, when
about to serve, three oz. of truffles, cut to the shape of crescents, and one-
sixth pint of chicken stock.
Serve the preparation in the cocotte, after having cleared the liquor of all
grease.

1465—POULARDE DERBY
Stuff the pullet with rice, prepared after recipe No. 2256; and poële it. Dish,
and surround it with collops of foie-gras, tossed in butter (each set on a
small, fried croûton), and alternate these with large, whole truffles, cooked
in champagne.
As an adjunct, serve the pullet’s cooking-liquor, cleared of all grease,
combined with the cooking-liquor of the truffles and one-sixth pint of veal
gravy. Reduce the whole to one-sixth pint and thicken with arrow-root.

1466—POULARDE DIVA
Stuff the pullet with rice, prepared after recipe No. 2256, and poach it
without colouration.