It was found that the taxpayers in the course of their rental business made loans to their tenants in order to retain them as tenants. Substantial losses realized on loans made to one such tenant were deductible notwithstanding that the taxpayers at one point received approximately 1/3 of the shares of that tenant as a means of guaranteeing loans already made and to be made.
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335660
Extra import data
{
"field_legacy_header": "<strong><em>The Queen v. Lavigueur</em></strong>, 73 DTC 5538, [1973] CTC 773 (FCTD)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}
"field_legacy_header": "<strong><em>The Queen v. Lavigueur</em></strong>, 73 DTC 5538, [1973] CTC 773 (FCTD)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}