Minister of National Revenue v. Duncan Jospeph Desbarats and Edward William Desbarats, [1967] CTC 224, 67 DTC 5146 -- text
NoëL, J.:—These are appeals from the decision of the Tax Appeal Board dated January 14, 1965 [reported 38 Tax A.B.C. 25 and 38], allowing the appeals of the respondents from assessments resulting in additional taxes for the year 1961 in the amount of $5,048.01 for Duncan Joseph Desbarats and in the amount of $4,303.37 for Edward William Desbarats.