Search - 2025年四川高考重本线

During the taxation year 1965 the respondent had a house at 2025 Lansdowne Road where he lived with his wife and two daughters, at a distance of about one and one-half miles from the Royal Jubilee Hospital. ... Hence the question here is whether or not the home of the respondent, 2025 Lansdowne Road, was a. base of this respondent’s operations as in the Cumming case. ... In conclusion the home of the respondent at 2025 Lansdowne Road, Victoria, B.C., was not a base of the operation of his profession and the expenses in question, namely the two daily trips between his home and the hospital, are not to be deducted from his income. ...

The proceeds of this sale were deposited by Salmon in bank account No. 2025 with the Royal Bank of Canada which he opened and which was operated largely by appellant’s wife Mrs. ... The documents in this book consist of photocopies of ledger cards of account No. 2025 and its successor accounts, a summary of payments relating to the acquisition of the Cote-St. ... With respect to these payments in settlement of the purchase price of the property bought from Clara Fish therefore which were made from Dave Salmon’s bank account No. 2025 for which Frieda Salmon Fish had power of attorney and which was opened by deposit of the down payment received from the resale of the property, there is nothing to indicate that any of these payments were made under the direction of appellant (save to the extent that he waived his 20% in the residue of the estate in favour of his brother Gerald which does not affect the present question) or that he had any control over bank account No. 2025. ...