enjoyment

The taxpayer, who did not like to golf, was required by his employer to belong to a golf club. He used the facilities only very occasionally. The...

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The taxpayer, who purchased 17.6 acres of land knowing that it could not be subdivided, and who lived on the land for several years in a mobile...

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The taxpayer was entitled to the principal residence exemption on the capital gain arising on the sale, under threat of expropriation, to the...

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