Before going on to find that a purported transfer of an undeveloped project by the taxpayer to a corporation as reflected in a journal entry showing $370,000 owing by the corporation to him was ineffective, Bell J. stated (at p. 1579):
"My conclusion is that information, ideas, knowledge and/or know-how, do not fall within the meaning of the words 'property'. They are not exclusive to one person and are not, in that simple form, capable of being described as property."