Philip Skretka v. Minister of National Revenue, [1980] CTC 2734, [1980] DTC 1635 -- text
John B Goetz:—This is an appeal by the appellant with respect to his 1977 taxation year. The appellant in his 1977 tax return claimed a restricted farm loss of $4,612.72, which he carried forward from 1974 and 1975. The Minister, by