similiar finding in beetham v cir 1973 case - it is not enough to find that the taxpyer had failed to provide that the purpose of hte sales was not an endeavour to realise more than the orginal cost of the land, that is to say, to realise a profit in the wildest sense of the term. if that were the test, then the sale of any asset with the purpose of realiseing more than its cost to the taxpayer would prooces assessable income. tha ti snot the law