The taxpayers disguised a tax deferral scheme as a health plan for their employee wives. Bowie J. found that the plans had not been entered into with considered judgment as to their commercial benefit to the taxpayers' firm. Therefore, the contributions to the plans had not been made for the purpose of earning income.
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Tagline
health plan was disguised deferral scheme
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335229
Extra import data
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"field_override_history": false,
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"field_legacy_header": "<strong><em>Labow v. The Queen</em></strong>, 2010 TCC 408, 2010 DTC 1282 [at 3956], aff'd 2012 DTC 50001 [at 6501], 2011 FCA 305 <strong>[health plan was disguised deferral scheme]</strong>",
"field_override_history": false,
"field_sid": "",
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