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Date: 20040520
Docket: A-421-03
Citation: 2004 FCA 203
CORAM: ROTHSTEIN J.A.
BETWEEN:
ROBERT MADLENER
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Calgary, Alberta, on May 20, 2004.
Judgment delivered from the Bench at Calgary, Alberta, on May 20, 2004.
REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A.
Date: 20040520
Docket: A-421-03
Citation: 2004 FCA 203
CORAM: ROTHSTEIN J.A.
BETWEEN:
ROBERT MADLENER
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Calgary, Alberta, on May 20, 2004.)
EVANS J.A.
[1] This is an appeal by Robert Madlener from a decision of Justice Miller of the Tax Court of Canada, dated June 17, 2003, dismissing an appeal by Mr. Madlener against reassessments of his income tax liability for the tax years 1993, 1994, and 1995, and against the penalties imposed on him under subsection 163(2) of the Income Tax Act, R. S. C. 1985, (5th Supp.), c. 1. [2] On the basis of the materials submitted by Mr. Madlener and the Crown, and of the oral representations of Mr. Madlener, we are not satisfied that the Tax Court Judge made any error of law or any reviewable error of fact in dismissing the appeal.
[3] For these reasons, the appeal will be dismissed with costs.
"John M. Evans" J. A. FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-421-03
STYLE OF CAUSE: ROBERT MADLENER v. HER MAJESTY THE QUEEN
PLACE OF HEARING: Calgary, Alberta
DATE OF HEARING: May 20, 2004
REASONS FOR JUDGMENT OF THE COURT BY: (Rothstein, Noël, Evans JJ.A.).
RENDERED FROM THE BENCH BY: Evans J.A.
DATED: May 20, 2004
APPEARANCES:
Mr. Robert Madlener ON HIS OWN BEHALF FOR THE APPELLANT Ms. Julie Rogers-Glabush FOR THE RESPONDENT
SOLICITORS OF RECORD:
Mr. Robert Madlener ON HIS OWN BEHALF Calgary, Alberta FOR THE APPELLANT
Morris A. Rosenberg Deputy Attorney General of Canada FOR THE RESPONDENT |
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