The taxpayer disposed of a development property to a wholly-owned corporation on capital account rather than as inventory given that her practice had been to hold properties indefinitely as rental properties, and such transaction represented only a change in the form of her ownership of the property.
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
339282
Extra import data
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"field_legacy_header": "<a id=\"Krauss\"></a><strong><em>Krauss v. The Queen</em></strong>, 2009 DTC 1394 [at 2155], 2009 TCC 597",
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