David v Prentice, Edward a Prentice and Robert T Prentice v. Minister of National Revenue, [1976] CTC 2364, 76 DTC 1252 -- text
A J Frost:—These appeals are in respect of the appellants’ 1969 taxation year from Notices of Assessment dated August 7, 1974, where in an amount of $30,220 was deemed to have been received by each of the appellants under