Cases and Comments: Harsham Estate v. M.N.R.
A close analysis of the reasons for judgment in the appeal of the Executors of the estate of H. H. Harshman from an estate tax
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By way of introduction …
It took the British Government ten years to review the state of charity in the United Kingdom and come up with the Charities Act of
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The following Resolution was passed by the Canadian Bar Association at its Annual Meeting held in Banff last year: “WHEREAS their registration as Canadian Charitable
The Money Givers
By Joseph C. Goulden In his recent book entitled The Money Givers Joseph C. Goulden, a Washington journalist, comments somewhat cynically that “the tax lawyer