André R. Demers, Carolyn B. Demers v. Minister of National Revenue, [1987] 2 CTC 2247, 87 DTC 537 -- text
Taylor, T.C.J.:—These are appeals heard on common evidence, at Kamloops, British Columbia, on June 25, 1987, against income tax assessments, for the years 1981 and 1982, in which the Minister of National Revenue disallowed amounts claimed as deductions from other income, as