Harry Sheftel, Benjamin Sheftel an Leopold Sheftel v. Minister of National Revenue, [1965] CTC 201, 65 DTC 5133 -- text
CATTANACH, J.:—These are appeals from decisions of the Tax Appeal Board (32 Tax A.B.C. 259 and 266) dated June 14, 1963 whereby the Board dismissed the appeals of the three appellants therein from the assessments of the Minister for the 1959 taxation