James S Robb v. Minister of National Revenue, [1979] CTC 3112, 79 DTC 850 -- text
Roland St-Onge:—The appeal of Mr James S Robb came before me on September 12,1979 at the City of London, Ontario. It deals with the assessment of a penalty under subsection 163(2) of the Income Tax Act, SC 1970-71-72, c