Montreal Trust Company, Administrator of the Estate of Eli Prelutsky, Deceased v. Her Majesty the Queen, [1974] CTC 658, 74 DTC 6506 -- text

Collier J:—This is an appeal on behalf of the Prelutsky estate against an assessment of estate tax by the Minister of National Revenue.

Minister of National Revenue v. Ablan Leon (1964) Limited, [1974] CTC 610, 74 DTC 6451 -- text

Sweet, DJ:—In assessing for the respondent’s income tax in respect of its 1965, 1967, 1968 and 1969 taxation years the appellant included the income from a furniture, home furnishing and appliance business carried on under the name Ablan Leon Distributors.

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