Heald,
J
(per
curiam)
(judgment
delivered
from
the
Bench:
December
22,
1977):—We
have
not
been
persuaded
that
the
learned
trial
judge
was
in
error
in
holding,
in
respect
of
each
of
the
respective
items
in
issue,
that
the
appellant
has
not
discharged
the
onus
upon
him
of
showing
that
the
particular
items
had
been
improperly
included
in
the
respondent’s
assessment
of
the
appellant’s
income
for
the
years
under
review.
His
finding
that
the
appellant’s
“story
was
confused,
incomplete
and,
considering
his
profession,
remarkably
lacking
in
supporting
documentation
that
could
be
seen
on
its
face
to
prove
anything
relevant’’*
was,
in.
our
view,
most
certainly
open
to
him
on
the
evidence.
Accordingly
the
appeal
will
be
dismissed
with
costs.
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