Date: 20070419
Docket: A-299-06
Citation: 2007 FCA 158
CORAM: SEXTON J.A.
PELLETIER J.A.
MALONE J.A.
BETWEEN:
ELLSWORTH
MURRAY
Appellant
and
HER MAJESTY THE QUEEN in Right
of Canada
as Represented by the ATTORNEY GENERAL OF
CANADA
Respondent
Heard at Ottawa, Ontario,
on April 18, 2007
Judgment delivered at Ottawa,
Ontario, on April
19, 2007
REASONS
FOR JUDGMENT BY: MALONE
J.A.
CONCURRED
IN BY: . SEXTON
J.A.
PELLETIER J.A.
Date:
20070419
Docket: A-299-06
Citation: 2007 FCA 158
CORAM: SEXTON
J.A.
PELLETIER J.A.
MALONE
J.A.
BETWEEN:
ELLSWORTH MURRAY
Appellant
and
HER MAJESTY THE QUEEN in Right of Canada
as Represented by the ATTORNEY GENERAL OF
CANADA
Respondent
REASONS FOR JUDGMENT
MALONE J.A.
[1]
The
appellant appeals a judgment of the Tax Court of Canada dated June 7, 2006.
That judgment confirmed, with minor adjustments for motor vehicle expenses, the
reassessments of the Minister of National Revenue for the appellant’s taxation
years 2000 and 2001.
[2]
These reassessments
related to certain claimed expenses for rent, travel, lodging, car rentals and
group insurance. Despite the detailed arguments of the appellant, I am not
persuaded that the Tax Court Judge committed any errors that warrant our
intervention.
[3]
The appeal
should be dismissed with costs (1 counsel fee only).
"B.
Malone"
"I
agree
J.
Edgar Sexton J.A."
"I
agree
J.D. Denis Pelletier"
FEDERAL
COURT OF APPEAL
NAMES OF
COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-299-06
Appeal from an Order of the Tax Court of
Canada dated June 7, 2006
STYLE OF CAUSE: ELLSWORTH MURRAY
v.
HER MAJESTY THE
QUEEN in
Right of Canada as Represented by the
ATTORNEY GENERAL
OF CANADA
PLACE OF HEARING: OTTAWA
DATE OF HEARING: APRIL 18, 2007
REASONS FOR JUDGMENT: MALONE J.A.
CONCURRED IN BY: SEXTON J.A
PELLETIER J.A.
DATED: APRIL 19, 2007
APPEARANCES:
SOLICITORS OF RECORD:
|
Ellsworth
Murray
|
ON HIS OWN
BEHALF
|
|
John
H. Sims, Q.C.
Deputy
Attorney General of Canada
|
FOR THE
RESPONDENT
|
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