Strayer
J.A.:
The
appellant
failed
to
appear
at
the
time
and
place
fixed
for
the
hearing
of
this
appeal
after
notice
of
same
was
served
at
his
address
on
an
adult
female
there.
The
respondent
moved
for
dismissal
for
want
of
prosecution.
It
is
also
apparent
to
this
Court
that
the
appeal
could
not
succeed
because
no
evidence
was
presented
by
the
appellant
before
the
Tax
Court
of
Canada
and
there
is
therefore
no
basis
upon
which
this
Court
could
find
facts
contrary
to
the
Minister’s
assumptions
and
in
favour
of
the
appellant.
The
appeal
must
therefore
be
dismissed.
Appeal
dismissed.
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