Manac Inc. Corp. v. Canada, 98 DTC 6605, [1998] 4 CTC 60 (FCA) -- text
Décary J.A.:
Décary J.A.:
MARTLAND, J. (all concur) :—These are appeals from judgments of the Exchequer Court which refused to permit the appellant, in computing its income, in the years 1959 and 1960, to deduct, in respect of legal expenses, the respective amounts of $80.10 and