The taxpayer was unsuccessful in his argument that $60,000 paid to him pursuant to an award of an arbitrator and following the filing of a grievance by him in respect of being laid off by his employer, should be regarded as compensation for the extinction of the right to have his grievance arbitrated and, therefore, as the disposition of a chose in action. Pinard J. noted that the words "in respect of" have been found to be words of wide import and there clearly was a connection between the $60,000 award and the loss of the taxpayer's employment.
In response to a further submission that the arbitrator's award was invalid, Pinard J. stated (p. 6670) that:
"What is important is the fact that the award was not challenged and that the amount of $60,000 was received and the benefit accepted by the plaintiff".