Canada v. Malette, 2004 DTC 6415, 2004 FCA 187 -- summary under Other

By services, 28 November, 2015

981 works by a particular Canadian artist that the taxpayer donated to an art gallery had their fair market value reduced by a blockage discount, i.e., the depressive effect on the value of individual items that occurs due to the fact that the number of items offered for sale exceeds the number of willing buyers.

d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332728
Extra import data
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