Irwin v. The Queen, 64 DTC 5227, [1964] CTC 362, [1968] S.C.R. 462 -- text
ABBOTT, J. (all concur) :—The material facts in this appeal and cross-appeal are not in dispute. Over a number of years commencing in 1942, respondent, a petroleum engineer, acquired interests in prospective oil lands and in the years 1952, 1953 and 1955