Her Majesty the Queen v. Gertrude Veronica Hewitt, David Albert Bowles, John Alexander Mace and the Canada Trust Company as Executors and Trustees Under the Last Will and Testament of John Cyril Hewitt, Deceased, [1978] CTC 314, 78 DTC 6123 -- text
Walsh, J:—This is an appeal by plaintiff against a judgment of the Tax Review Board dated February 11, 1976, maintaining defendants’ appeal against an assessment for estate tax with respect to the estate of the late John Cyril Hewitt who died on April 15,