Date: 20001026
Docket: A-88-99
CORAM: ROTHSTEIN J.A.
MCDONALD J.A.
SHARLOW J.A.
BETWEEN:
ESTATE OF HARRY GOLDENBURG
and MORRIS GOLDENBERG
Appellants
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario on Thursday, October 26, 2000
Judgment delivered at Toronto, Ontario
on Thursday, October 26, 2000
| REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN J.A. |
Date: 20001026
Docket: A-88-99
CORAM: ROTHSTEIN J.A.
MCDONALD J.A.
SHARLOW J.A.
BETWEEN:
ESTATE OF HARRY GOLDENBURG
and MORRIS GOLDENBERG
Appellants
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Toronto, Ontario
on Thursday, October 26, 2000)
ROTHSTEIN J.A.
[1] The essence of this appeal is that the Tax Court Judge erred in the weight given to the evidence, in not accepting the evidence of certain witnesses and in the inferences he drew from a certain agreement. These are not considerations that would justify this Court in interfering with the decision of the Tax Court Judge. There was evidence to justify the decision reached. The appeal must be dismissed with costs.
"Marshall Rothstein"
J.A.
Toronto, Ontario
October 26, 2000
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
| DOCKET: A-88-99 |
| STYLE OF CAUSE: ESTATE OF HARRY GOLDENBURG |
and MORRIS GOLDENBERG
Appellants
- and -
HER MAJESTY THE QUEEN
Respondent
| DATE OF HEARING: THURSDAY, OCTOBER 26, 2000 |
| PLACE OF HEARING: TORONTO, ONTARIO |
| REASONS FOR JUDGMENT BY: ROTHSTEIN J.A. |
| DATED: THURSDAY, OCTOBER 26, 2000 |
APPEARANCES BY: Mr. Fausto Boniferro
For the Appellants
Mr. Peter M. Kremer, Q.C.
For the Respondent
| SOLICITORS OF RECORD: SISKIND, CROMARTY, EVEY & DOWLER, LLP |
Barristers & Solicitors
680 Waterloo Street
London, Ontario
| N6A 3V8 |
| For the Appellants |
Morris Rosenberg
| Deputy Attorney General of Canada |
| For the Respondent |
FEDERAL COURT OF CANADA
| COURT OF APPEAL |
Date: 20001026
Docket: A-88-99
BETWEEN:
ESTATE OF HARRY GOLDENBURG
and MORRIS GOLDENBERG
Appellants
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT