[1] This is an appeal of a judgment of the Tax Court dated October 10, 2002, dismissing an appeal of a reassessment for 1996. The decision is reported as Herring v. Canada, 2002 D.T.C. 2153 (T.C.C.). The basis of the reassessment was that Mr. Herring was not entitled to a deduction he had claimed for a business loss.

[2] The Tax Court Judge concluded that a loss had been sustained, but by a certain corporation and not by Mr. Herring. There was some evidence upon which the Tax Court Judge could reach that conclusion. We are all of the view that the record discloses no palpable and overriding error in the findings of fact, and no error of law, that would warrant the intervention of this Court. For that reason, this appeal will be dismissed with costs.

"Karen R. Sharlow"

J.A.

FEDERAL COURT OF APPEAL

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET : A-558-02

STYLE OF CAUSE : JOHN DAVID HERRING

Appellant

and

HER MAJESTY THE QUEEN

Respondent

PLACE OF HEARING : TORONTO, ONTARIO

DATE OF HEARING : NOVEMBER 26, 2003

REASONS FOR JUDGMENT

OF THE COURT : (STONE, ROTHSTEIN, SHARLOW JJ.A.)

DELIVERED FROM THE

BENCH BY: SHARLOW J.A.

APPEARANCES :

Mr. John David Buote FOR THE APPELLANT

Ms. Eleanor H. Thorn

Ms. Meaghan Castle FOR THE RESPONDENT

SOLICITORS OF RECORD :

John David Buote

Barrister & Solicitor

Brampton, Ontario FOR THE APPELLANT

Morris Rosenberg

Deputy Attorney General of Canada FOR THE RESPONDENT

You are here

Herring v. Canada, 2003 FCA 452

Citations2003 FCA 452

Case tabs

Citations
2003 FCA 452