Wilbert L. Falconer v. Minister of National Revenue, [1961] CTC 306, 61 DTC 1176 -- text
THURLOW, J.:—This is an appeal from a judgment of the Income Tax Appeal Board, 23 Tax A.B.C. 114, by which the appellant’s appeal from a re-assessment of income tax for the year 1951 was dismissed. In making the re-assessment, the Minister included in