Estate of Myrtle Emeline McPherson v. Minister of National Revenue, [1974] CTC 2028, 74 DTC 1011 -- text
Roland St-Onge:—This is an appeal by the executors of the estate of Myrtle Emeline McPherson, deceased, from a reassessment of the said estate by the Minister of National Revenue pursuant to the provisions of the Estate Tax Act.