Her Majesty the Queen v. Said Mohammad Attaie, [1987] 2 CTC 212, 87 DTC 5411 -- text
Collier, J. [Orally]:—This is an appeal from a decision of the Tax Court of Canada. The reasons of Judge Goetz are reported at [1985] 2 C.T.C. 2331; 85 D.T.C. 613. He allowed the defendant taxpayer's appeal.