Muszka v. The Queen, 94 DTC 6076, [1994] 1 CTC 365 (FCA) -- text
Mahoney, J.A.:—This application for judicial review and a parallel one by the applicant's wife, file A-984-92, are concerned with appeals against their 1986 and 1987 income tax assessments dealt with together by the Tax Court of Canada under its informal