Consideration received by the taxpayer for giving a non-compete covenant on the sale of shares of companies owned by him directly or through holding companies was found to be a non-taxable capital receipt.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
339494
Extra import data
{
"field_legacy_header": "<strong><em>Manrell v. The Queen</em></strong>, 2003 DTC 5225, 2003 FCA 128 , rev'd on other grounds 2003 DTC 5225, 2003 FCA 128",
"field_override_history": true,
"field_sid": "",
"field_topic_category": ""
}
"field_legacy_header": "<strong><em>Manrell v. The Queen</em></strong>, 2003 DTC 5225, 2003 FCA 128 , rev'd on other grounds 2003 DTC 5225, 2003 FCA 128",
"field_override_history": true,
"field_sid": "",
"field_topic_category": ""
}
Workflow properties
Workflow state