Wilder v. Minister of National Revenue, 52 DTC 1014, [1951] CTC 304, [1952] 1 SCR 123 -- text
THE Chief Justice:—On February 6, 1932, James E. Wilder, the appellant, sold to Wilder Norris, Limited, properties consisting of land, buildings, real estate, securities, listed in fourteen schedules appended to an agreement of that date. In effect, Wilder was thus
