The taxpayer sold most of his dairy farm to a developer for $517,655, then sustained substantial losses in the ensuing taxation years while he converted the remaining lands to a beef cattle operation. The losses were deductible without limit because "it was to his farming operations that he looked for his livelihood" during this period.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337787
Extra import data
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"field_legacy_header": "<strong><em>H. Brown v. The Queen</em></strong>, 80 DTC 6341, [1980] CTC 413 (FCTD)",
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