Percy Vernon Smith v. Minister of National Revenue, [1963] CTC 484, 63 DTC 1326 -- text
Noel, J.:—This is an appeal from a decision of the Tax Appeal Board, dated March 3, 1961 (26 Tax A.B.C. 146) dismissing appellant’s appeals from re-assessments dated September 30, 1959, and made upon him for the years 1954 to 1958 inclusive.