Date: 19990118
Docket: 96-2448-IT-G
BETWEEN:
SANDRA DESROCHERS,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
The appeal from the assessment made under the Income Tax Act for the 1990 taxation year is dismissed.
Signed at Ottawa, Canada, this 18th day of January 1999.
"D. Hamlyn"
J.T.C.C.
The taxpayer was estopped from disputing the existence of a partnership between her and her husband, having previously induced the Minister to assess on the basis that such a partnership existed.
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