Cohen v. The Queen, 78 DTC 6099, [1978] CTC 63 (FCTD), aff'd 80 DTC 6250, [1980] CTC 318 (FCA) -- text
Décary, J:—The question at issue in this action, being an appeal from a decision of the Tax Review Board, is whether or not the owners of a piece of land, upon part of which has been built a revenueproducing property were, for income