Stanley John McKimmon v. Her Majesty the Queen, [1988] 2 CTC 71, 88 DTC 6296 -- text
Collier, J.: —This is an appeal from a decision of the Tax Court of Canada, [1986] 2 C.T.C. 2359; 86 D.T.C. 1752. The Court held certain annual payments made by the plaintiff to his former wife, in determining his taxable income for