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Gesser Estate v. The Queen, 89 DTC 5274, [1989] 2 CTC 31 (FCTD), rev'd 92 DTC 6273 (FCA) -- text
Gesser Estate v. The Queen, 89 DTC 5274, [1989] 2 CTC 31 (FCTD), rev'd 92 DTC 6273 (FCA) -- text