The Queen v. Twigg, 96 DTC 6297, [1996] 3 CTC 135 (FCTD) -- text
Wetston J.: — This is an appeal by way of trial de novo from a decision of the Tax Court of Canada, dated April 5, 1991, which allowed the defendant’s appeal from reassessments for the taxation years 1980, 1981, 1982,