Ayerst (Inspector of Taxes) v. C&K (Construction) Ltd. (1975) STC 345 HL. Р. 349.
1631
Parway Estates Limited v. Commissioners of Inland Revenue, 45 T.C. 135 (1958).
1632
Montana Catholic Missions v. Missoula County 200 U.S. 118 (1906). P. 127–128.
1633
Anthony Yelencsics and Norma Yelencsics, et al. v. Commissioner, 74 T.C. 1513 (1980). P. 1528.
1634
Rupe Investment Corporation v. Commissioner 3 AFTR 2d 1276 (5th Cir. 1959). P. 1280–1281.
1635
Covert v. Nova Scotia (Minister of Finance) (1980), S.C.J. № 101 (Q.L.) (1980), 2 S.C.R. 774. P. 784. Citing MacKeen Estate v. Nova Scotia (1977), C.T.C. 230 (NSSC). § 46.
