Rupe Investment Corporation v. Commissioner 3 AFTR 2d 1276 (5th Cir. 1959). P. 1280–1281.
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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.
