Herbert William Purcell v. Minister of National Revenue, [1961] CTC 199, 61 DTC 1126 -- text
RITCHIE, D.J.:—This appeal from a July 13, 1959 decision of the Tax Appeal Board concerns a re-assessment of income tax made on December 21, 1956 in respect of amounts added by the Minister to the income of the appellant for the taxation years 1950