Drumheller v. MNR, 59 DTC 1177, [1959] CTC 275 (Ex Ct) -- text
THURLOW, J.:—This is an appeal from the judgment of the Income Tax Appeal Board (17 Tax A.B.C. 60), dismissing an appeal by the appellant against an income tax assessment for the year 1951. The question to be determined is whether a sum of $10,000,