Gerhard Methner v. Minister of National Revenue, [1979] CTC 2085, 79 DTC 131 -- text
The Chairman:—This is the appeal of Gerhard Methner from an income tax assessment dated February 23,1976, by which the Minister added to the appellant’s 1973 income an amount of $9,461.12 on account of sale of property known as "Part of the South