A-162-96
CORAM: STONE J.A.
STRAYER J.A.
ROBERTSON J.A.
B E T W E E N :
Appellant,
- and -
Respondent.
HEARD at Ottawa, Ontario, Thursday, September 18, 1997.
Judgment rendered from the Bench at Ottawa, Ontario, on Thursday, September 18, 1997.
REASONS FOR JUDGMENT OF THE COURT: STONE J.A.
A-162-96
CORAM: STONE J.A.
STRAYER J.A.
ROBERTSON J.A.
B E T W E E N :
J. SIDNEY BRADLEY,
Appellant,
- and -
Respondent.
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench, at Ottawa, Ontario,
Thursday, September 18, 1997)
STONE J.A.
This is an appeal from a judgment of the Tax Court of Canada of February 5, 1996.
The principal attack on the judgment is that the learned Tax Court Judge erred in law by failing to properly appreciate and weigh the evidence. In consequence, counsel submits that we should interfere for the purpose of correcting that error.
After carefully reviewing the Reasons for Judgment below in the light of the record, we are not persuaded that the Tax Court Judge so erred. Nor, in our view, did he fail to properly apply relevant legal principles to the facts so found.
The appeal will be dismissed with costs.
"A.J. STONE"
J.A.
FEDERAL COURT OF CANADA
Court No. A-162-96
- and -
________________________________________
REASONS FOR JUDGMENT
________________________________________
J. Sidney Bradley v. Her Majesty the
Stone J. A.
Mr. David C. Gavsie
Ms. Sally A. Gomery
Mr. Shatru Ghan
Mr. George Thomson