Stone J.A.:
This application for judicial review of a judgment of the Tax Court of Canada was heard together with the application for judicial review in Court file No. A-381-96. A copy of these reasons for judgment will be filed in that Court file and, upon filing, will become reasons for judgment therein.
We are all of the view that this application is devoid of merit and, accordingly, must be dismissed. It is plain from the brief reasons of the learned Tax Court Judge that he totally rejected the testimony of the male applicant that 50% of the net proceeds of the sale of two real estate properties belonged to a third party, when in fact he had filed an income tax return for the taxation year in question in which he certified that the net proceeds belonged in equal proportions to himself and his wife, the applicant in Court file No. A-381-96. The case thus turned entirely on an adverse finding of credibility. In our view, no basis has been shown under section 28 of the Federal Court Act for interfering with the judgment of the Tax Court of Canada.
The section 28 application will be dismissed.
Application dismissed.
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