Supreme Court of Canada
Doyle v. Minister of National Revenue, [1978] 1 S.C.R. 547
Date: 1977-10-24
John Christopher Doyle Appellant;
and
The Minister of National Revenue Respondent.
1977: October 24.
Present: Martland, Ritchie, Spence, Pigeon and Dickson JJ.
ON APPEAL FROM THE EXCHEQUER COURT OF CANADA
Income tax—The Income Tax Act, 1948 (Can.), c. 52, ss. 3, 4, 127(1)(e).
B.A. Brane, for the appellant.
A. Garon, Q.C., and Wilfrid Lefebvre, for the respondent.
APPEAL from a judgment of Gibson J. in the Exchequer Court of Canada dismissing an appeal from a decision of the Tax Appeal Board. Appeal dismissed.
The judgment of the Court was delivered orally by
MARTLAND J.—We are all of the opinion that this appeal fails. It is dismissed with costs.
Appeal dismissed with costs.
Solicitors for the appellant: Gowling & Henderson, Ottawa.
Solicitor for the respondent: D.S. Maxwell, Ottawa.
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