Sutton Lumber and Trading Co. Ltd. v. Minister of National Revenue, 53 DTC 1158, [1953] CTC 237, [1953] 2 S.C.R. 77 -- text

LOCKE, J. (concurred in by Taschereau, Estey, Cartwright and Fauteux, JJ.) :—This is an appeal from a judgment of Archibald, J., dismissing the appeal of the present appellant from an assessment made under the Excess Profits Tax Act, 1940

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