The taxpayers were "liquidators" (i.e., testamentary executors) of an estate. The will provided that "each of my liquidators shall receive, for fulfilling the duties of his office, a legacy in the amount of ... $15,000 ...". The receipt by them of these sums was taxable to them as income from an office given that, if they had refused to act as liquidators, they would not have been entitled to these sums.
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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
338042
Extra import data
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"field_legacy_header": "<a id=\"Messier\"></a><strong><em>Messier v. The Queen</em></strong>, 2008 DTC 4609, 2008 TCC 349",
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