Date: 19981119
Docket: A-396-96
A-397-96
CORAM: STRAYER, J.A.
DÉCARY, J.A.
LINDEN, J.A.
BETWEEN:
A-396-96
DAVID PEARLMAN
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
AND BETWEEN:
A-397-96
ESTHER PEARLMAN
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Vancouver, British Columbia, on November 19, 1998
Judgment delivered at Vancouver, B.C., on November 19, 1998
REASONS FOR JUDGMENT BY: STRAYER, J.A.
Date: 19981119
Docket: A-396-96
A-397-96
CORAM: STRAYER, J.A.
DÉCARY, J.A.
LINDEN, J.A.
BETWEEN:
A-396-96
DAVID PEARLMAN
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
AND BETWEEN:
A-397-96
ESTHER PEARLMAN
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered orally from the Bench at
Vancouver, B.C. on November 19, 1998)
STRAYER, J.A.
[1] These two appeals were heard together on November 19, 1998 in Vancouver.
[2] We have considered carefully the lengthy written and oral submissions of the appellants but are unable to conclude that the learned Tax Court Judge erred in his determination of the issues correctly identified by him as being before that Court.
[3] The issues properly before us on appeal involved essentially findings of fact, and the credibility and admissibility of evidence, and we can see no reviewable error in the determinations made by the Tax Court.
[4] The two appeals will therefore be dismissed with one set of costs to the respondent.
(Sgd.) "B.L. Strayer"
J.A.
Vancouver, British Columbia
November 19, 1998
FEDERAL COURT OF APPEAL
Date: 19981119
Docket: A-396-96
A-397-96
BETWEEN:
A-396-96
DAVID PEARLMAN
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
AND BETWEEN:
A-397-96
ESTHER PEARLMAN
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DATED: November 19, 1998
COURT NO.: A-396-96
A-397-96
STYLE OF CAUSE: DAVID PEARLMAN
v.
HER MAJESTY THE QUEEN
AND BETWEEN: ESTHER PEARLMAN
v.
HER MAJESTY THE QUEEN
PLACE OF HEARING: Vancouver, BC
DATE OF HEARING: November 19, 1998
REASONS FOR JUDGMENT OF THE COURT BY: STRAYER, J.A.
CONCURRED IN BY: DÉCARY, J.A.
LINDEN, J.A.
APPEARANCES:
Ms. E. Pearlman
Mr. D. Pearlman on their own behalf
Ms. W. M. Mah for Respondent
SOLICITORS OF RECORD:
Morris Rosenberg for Respondent
Deputy Attorney General
of Canada
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