that obtaining tax losses was not the primary purpose of their business venture and in fact when the deal was struck, these losses were never ...
//www.110.com/panli/panli_88039.html -了解详情
the relationship between the claimant and the property owner constitutes a joint venture: Norsk, supra; Bow Valley Husky (Bermuda) Ltd. v. Saint John ...
//www.110.com/panli/panli_87941.html -了解详情
3) the taxpayer's intended course of action; and (4) the capability of the venture to show a profit. As we conclude below, it is not necessary for the ...
//www.110.com/panli/panli_87932.html -了解详情
N.B.C.A.), at p. 90, cited by Litman, supra, the courts "will not venture far onto an uncharted sea when they can administer justice from a safe berth ...
//www.110.com/panli/panli_87902.html -了解详情
what McLaughlin J. referred to in Continental Bank as a "speculative trading venture." [25] Although the circumstances of the purchase and sale to NN ...
//www.110.com/panli/panli_87893.html -了解详情
3) the taxpayer's intended course of action; and (4) the capability of the venture to show a profit. As we conclude below, it is not necessary for the ...
//www.110.com/panli/panli_87848.html -了解详情
the standard expected of a reasonable prudent person starting a new venture. [25] However, as in McKinnon, where unforeseen supervening events make it ...
//www.110.com/panli/panli_87840.html -了解详情
to the remainder of the Cranbrook Sales Force, they entered into a joint venture or scheme with the Defendant Delamont and are thus fixed at law with ...
//www.110.com/panli/panli_87821.html -了解详情
of discrimination in section 14 of the Code, and it chose not to venture even to the middle of the spectrum. In my opinion the legislative intent did ...
//www.110.com/panli/panli_87817.html -了解详情
is not, by itself, conclusive that the person is a trader or that the venture was in the nature of trade. There were no indicia of business in Dr. ...
//www.110.com/panli/panli_87804.html -了解详情
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