Nancy Murray, Paul Murray, Paul S. Zitir, Dr. Michael Piercell, Alexander-Leopold Strausz, Jerry Nickels, Dr. Robert Lan Hing Ming, Dr. Merrill E. Nesseth, Elfrieda Nickels, Charles McFarlane, Charles L. Beaudoin, Dr. M.J. Ziter, Joseph Piercell, Roxana S. Chow, Ernst D. Bondy and Ronald Neily v. Minister of National Revenue, [1991] 2 CTC 2308 -- text