Ed Wurtz v. Her Majesty the Queen, [1992] 2 CTC 2602, 92 DTC 2292 -- text
Rowe, D.T.C.C.J.:—The appellant appealed from reassessments of income tax with regard to his 1986, 1987 and 1988 taxation years. In reassessing the appellant the Minister of National Revenue restricted the appellants farming losses in accordance with subsection 31(1)