Henry Appell, Gwennith Appell v. Minister of National Revenue, [1981] CTC 2232, 81 DTC 206 -- text
John B Goetz:—These appeals by the appellants for their 1974 taxation year. The appellants filed identical notices of appeals as they were partners in the operation of Sunnyslope Kennels, a business operated at 4696 South East Marine Drive, Burnaby,