Wolf Electric Tools Ltd. v. Wilson (1968), 45 TC 326 (Ch.D.)
Doughty v. Commissioner of Taxes,  AC 327 (PC)
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|Locations of other summaries||Wordcount|
|Tax Topics - General Concepts - Evidence||step up in recorded carrying value not profit||125|
|Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Commodities, and commodities futures and derivatives||appreciated inventory transfer as part of business drop-down on capital account||128|