Co-Author, "Lipson v. R.: The Shuffle of Cheques, Decks and Equity", Tax Litigation Journal, vol. 16, no. 2, May 2009, p.982
Date:
June 2 2009
This article published by the Tax Litigation Journal and written by William Innes and Timothy Fitzsimmons, explains the case Lipson v. R.: The Shuffle of Cheques, Decks and Equity. The authors explain that decision of the majority comes close to endorsing what may be characterized as a judicial "smell test".
Republished with permission.
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