In the first part of this case comment relating to the decision of the Tax Court in On-Line Finance & Leasing Corporation v. The Queen,1 I discussed the leasing issues commented upon by the Court. In this second part, I describe the tax litigation issues to demonstrate how complicated transactions can result in odd outcomes when litigated—particularly, where a successful interlocutory motion has an unanticipated impact at trial.
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Sometimes an assignment is just an assignment: unless the Tax Court finds it’s not
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