Her Majesty the Queen v. Melville Neuman, [1994] 1 CTC 354, 94 DTC 6094 -- text
Rothstein, J.:—This case comes to this Court by way of appeal from the Tax Court of Canada. By decision dated May 19, 1992, Sarchuk, J.T.C.C. found in favour of the defendant and the plaintiff appeals that decision.