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Halifax

 
Robert Maas Blackstone Franks adds his comments to the recent series of articles in The Tax Journal on the Halifax decision
 
It is fascinating to notice how often a dispute is resolved in such a way that both sides are able to draw comfort from the decision. Reading the articles on Halifax by Roderick Cordara (Issue 826 27 February 2006) Jason Collins and Rupert Shiers (Issue 827 6 March 2006) and Chris Tailby (Issue 833 17 April 2006) in quick succession as I did catching up on my reading makes one wonder if they are all talking about the same case.
 
Earlier this year I attended a lecture on Halifax. The speaker put up a slide. I experienced a sense of déja...

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