The Tax Court had not committed a reviewable error in finding that an item of sculpture donated by the taxpayer to a museum had a fair market value equal to the price paid by him, multiplied by a factor of three to take into account the fact that it was obtained at public auction.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332731
Extra import data
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"field_legacy_header": "<strong><em>Maréchal v. The Queen</em></strong>, 2006 DTC 6524, 2005 FCA 124",
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