Anthony J. De Luca v. Her Majesty the Queen and the Estate of Vans H. Hulbert (Deceased) v. Her Majesty the Queen, [1991] 2 CTC 243, 91 DTC 5540 -- text
Linden, J:—These are appeals from two judgments of the Trial Division of this Court, dated March 27, 1987 dismissing appeals from decisions of the Tax Court of Canada dated October 30, 1984, which dealt with the taxes payable by the appellants in