Date: 20000530
Docket: A-64-99
CORAM: ROBERTSON J.A.
| NOËL J.A. |
MCDONALD J.A.
BETWEEN:
JACOB ERLICH
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, Tuesday, May 30, 2000
Judgment Delivered at Toronto, Ontario
on Tuesday, May 30, 2000
REASONS FOR JUDGMENT OF THE COURT BY: ROBERTSON J.A.
Date: 20000530
Docket: A-64-99
CORAM: ROBERTSON J.A.
| NOËL J.A. |
MCDONALD J.A.
BETWEEN:
JACOB ERLICH
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario
on Tuesday, May 30, 2000)
ROBERTSON J.A.
[1] We are all of the view that the learned Tax Court Judge did not err in upholding the net worth assessment levied by the Minister of National Revenue. The appeal will be dismissed with one set of costs in this appeal and in appeal A-63-99.
"J.T. Robertson"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
| DOCKET: A-64-99 |
| STYLE OF CAUSE: JACOB ERLICH |
Appellant
| - and - |
| HER MAJESTY THE QUEEN |
Respondent
DATE OF HEARING: TUESDAY, MAY 30, 2000
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
| OF THE COURT BY: ROBERTSON J.A. |
Delivered from the Bench at
Toronto, Ontario on Tuesday, May 30, 2000
APPEARANCES: Mr. Ernest A. Putman
| For the Appellant |
Mr. Ernest Wheeler
| For the Respondent |
| SOLICITORS OF RECORD: Ernest A. Putman |
Barrister, Solicitor and Notary Public
| 36 Blue Spurce Court |
Kitchener, Ontario
| N2N 1L1 |
| For the Appellant |
| Morris Rosenberg |
| Deputy Attorney General of Canada |
| For the Respondent |
FEDERAL COURT OF APPEAL
Date: 20000530
Docket: A-64-99
BETWEEN:
| JACOB ERLICH |
Appellant
| - and - |
| HER MAJESTY THE QUEEN |
Respondent
| REASONS FOR JUDGMENT |
| OF THE COURT |