Patrick E Salerno v. Minister of National Revenue, [1984] CTC 2688, 84 DTC 1639 -- text
Taylor, TCJ:—This is an appeal heard in Toronto, Ontario on June 21, 1984 against income tax assessments for the years 1977, 1978, 1979 and 1980 in which the Minister of National Revenue disallowed as deductions from other income, farm losses claimed