James Wright Simpson, Julian Evans and Arthur Ivor Morris v. Minister of National Revenue, [1974] CTC 2053 -- text
The Chairman (judgment delivered from the Bench: November 23, 1972):—James Wright Simpson (No 71-1279) has appealed against a reassessment of the Minister of National Revenue for the taxation year 1968. The case also involves Julian Evans (No 71-1277) and