Date: 20000403

Docket: A-36-97

           

IN THE MATTER OF AN Application for

Judicial Review Under Section 28

of the Federal Court Act

CORAM:      ISAAC, J.A.

         ROBERTSON, J.A.

         SEXTON, J.A.

BETWEEN:

DAVID W. McKINNEY, JR., Ph.D.

     Applicant

    

     - and -

     HER MAJESTY THE QUEEN

     Respondent

    

     REASONS FOR JUDGMENT

     (Delivered from the Bench at Toronto, Ontario on

     Monday, April 3, 2000)

ROBERTSON J.A.

[1]      This is an application for judicial review of a decision of Judge Mogan T.C.C.J., dated December 4, 1996, dismissing the applicant"s appeals for the 1990 to 1993 taxation years, inclusive.

[2]      The applicant, a retired university professor, claimed accumulated expenses of $47,000 against revenue of $50 over the four taxation years in question. The expenses were incurred in regard to a number of research endeavours which the applicant hoped would lead to publications. In fact no publication resulted. In our respectful view, Judge Mogan did not err in holding that the applicant did not have a reasonable expectation of profit. Accordingly, the application should be dismissed.     

                                    "J. T. Robertson"

     J.A.

                                

            FEDERAL COURT OF CANADA

     Names of Counsel and Solicitors of Record

                            

DOCKET:                      A-36-97

STYLE OF CAUSE:                  DAVID W. McKINNEY, JR., Ph.D.

                        - and -

                        HER MAJESTY THE QUEEN

DATE OF HEARING:             MONDAY, APRIL 3, 2000

PLACE OF HEARING:             TORONTO, ONTARIO

REASONS FOR JUDGMENT OF

THE COURT BY:                  ROBERTSON J.A.

Delivered from the Bench at Toronto,

Ontario on Monday, April 3, 2000

APPEARANCES:                  Mr. Robert R. Jason

For the Applicant

                                   

                        Mr. Wayne R. Lonsdale

                        Ms. Wendy Burnam

                       

For the Respondent

SOLICITORS OF RECORD:          Fogler, Rubinof LLP,

Suite 4400

Royal Trust Tower

Toronto-Dominion Centre

                        Toronto, Ontario

M5K 1G8

For the Applicant

Morris Rosenberg

                        Deputy Attorney General of Canada

For the Respondent

                        FEDERAL COURT OF APPEAL

Date: 20000403

Docket: A-36-97

                       

                        BETWEEN:

                        DAVID W. McKINNEY, JR., Ph.D.     

     Applicant

    

                        - and -

                        HER MAJESTY THE QUEEN

     Respondent

                       

                        REASONS FOR JUDGMENT