In declining to find that lump sum damages received by the taxpayer represented proceeds of disposition in the absence of such proceeds being specifically defined in the definition of proceeds of disposition, Rowe D.J. stated (at p. 1431):
"Legislation weighing more than a kilogram does not have much room in it for liberal, general interpretation, particularly when the road to the resolution of a specific issue is well-marked and the voyage is undertaken in accordance with a detailed map and a handy guidebook."