Administrative court dismissed dividend income tax equalization claim for non-publicly traded company shares.

The Administrative Court dismissed the taxpayer's claim for income tax equalization regarding dividends received from a non-publicly traded law firm. The taxpayer argued that the dividend portion should be equalized, but the court found no legal basis for such treatment under the Income Tax Act. Consequently, the decision was not altered, confirming that equalization does not apply to this specific type of dividend income.