Goldman v. Minister of National Revenue, 53 DTC 1096, [1953] CTC 95, [1953] 1 S.C.R. 211 -- text
KELLOCK, J. (concurred in by the Chief Justice, Locke and Fauteux, JJ.) :—The facts found by the learned trial judge are essentially as follows: The appellant was active with two others in the formation of a committee of shareholders of a company then