Bifalgorithm post · Vente d'un terrain à sa propre société · II. Tax Court Decision

Enrichment Expectation

Enrichment Expectation (Vente d'un terrain à sa propre société · II. Tax Court Decision) — "The Tax Court Judge noted that Mr. Walby and Mr. De Las Alas admitt…

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  • Both Appellants expected to be enriched through participation in the GLGI Program.
  • The Tax Court Judge noted the Appellants’ enrichment expectations.
  • Mr. Walby admitted that he expected to be enriched.
  • Mr. De Las Alas admitted that he expected to be enriched.
  • Both Appellants expected to receive more than their cash contribution.
  • The expectation arose from participating in the GLGI Program.
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Enrichment Expectation

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Vente d'un terrain à sa propre société

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"The Tax Court Judge noted that Mr. Walby and Mr. De Las Alas admitted that they expected to be enriched as a result of participating in the GLGI Program. They also admitted that it was their expectation that they would receive back, as a result of their participation in the GLGI Program, more than their cash contribution. Both Appellants expected to be enriched as a result of their participation."

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