Elmo B Baird v. Minister of National Revenue, [1983] CTC 2651, 83 DTC 582 -- text
Taylor, TCJ:—This is an appeal heard in St John’s Newfoundland, on July 5, 1983 against income tax assessments for the years 1978, 1979 and 1980. I heard this appeal in my capacity as a member of the Tax Review Board but this judgment