Settled Estates Ltd. v. Minister of National Revenue, 60 DTC 1128, [1960] CTC 173, [1960] SCR 606 -- text
JUDSON, J.:—The issue in this appeal is whether the appellant was a personal corporation within the meaning of Section 68 of the Income Tax Act during its 1955 and 1956 taxation years. Both the Income Tax Appeal Board and the Exchequer