The taxpayer sold his residence to a company in the restaurant business, which was only interested in the bare land. The superstructure accordingly was removed from the land and sold for $18,500. It was found that the fact that the purchaser "assigned no functional value to the building does not mean that there was no market value in the structure", and that it was fair to infer that the purchaser, "in the price it was willing to pay to obtain the property, assigned some value in the market sense, to the structure."
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332687
Extra import data
{
"field_legacy_header": "<strong><em>The Queen v. Mitosinka</em></strong>, 78 DTC 6432, [1978] CTC 664 (FCTD)",
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"field_sid": "",
"field_topic_category": ""
}
"field_legacy_header": "<strong><em>The Queen v. Mitosinka</em></strong>, 78 DTC 6432, [1978] CTC 664 (FCTD)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}