Wood v. M.N.R., 69 DTC 5073, [1969] S.C.R. 330, [1969] CTC 57 -- text
Abbott, J. (all concur) :—The appellant, a solicitor who has practised law in the City of Toronto since 1928, was at all material times a member of the firm Mackenzie, Wood & Goodchild. That firm had a general practice which included a ‘‘fairly substantial