Date: 19981119

Docket: A-396-96

A-397-96

CORAM:      STRAYER, J.A.

         DÉCARY, J.A.

         LINDEN, J.A.

BETWEEN:

     A-396-96

     DAVID PEARLMAN

     Applicant

     - and -

     HER MAJESTY THE QUEEN

     Respondent

AND BETWEEN:

     A-397-96

     ESTHER PEARLMAN

     Applicant

     - and -

     HER MAJESTY THE QUEEN

     Respondent

Heard at Vancouver, British Columbia, on November 19, 1998

Judgment delivered at Vancouver, B.C., on November 19, 1998

REASONS FOR JUDGMENT BY:      STRAYER, J.A.

Date: 19981119

Docket: A-396-96

A-397-96

CORAM:      STRAYER, J.A.

         DÉCARY, J.A.

         LINDEN, J.A.

BETWEEN:

     A-396-96

     DAVID PEARLMAN

     Applicant

     - and -

     HER MAJESTY THE QUEEN

     Respondent

AND BETWEEN:

     A-397-96

     ESTHER PEARLMAN

     Applicant

     - and -

     HER MAJESTY THE QUEEN

     Respondent

     REASONS FOR JUDGMENT

     (Delivered orally from the Bench at

     Vancouver, B.C. on November 19, 1998)

STRAYER, J.A.

[1]      These two appeals were heard together on November 19, 1998 in Vancouver.

[2]      We have considered carefully the lengthy written and oral submissions of the appellants but are unable to conclude that the learned Tax Court Judge erred in his determination of the issues correctly identified by him as being before that Court.

[3]      The issues properly before us on appeal involved essentially findings of fact, and the credibility and admissibility of evidence, and we can see no reviewable error in the determinations made by the Tax Court.

[4]      The two appeals will therefore be dismissed with one set of costs to the respondent.

                             (Sgd.) "B.L. Strayer"

                                 J.A.

Vancouver, British Columbia

November 19, 1998

     FEDERAL COURT OF APPEAL

Date: 19981119

Docket: A-396-96

A-397-96

BETWEEN:

     A-396-96

     DAVID PEARLMAN

     Applicant

     - and -

     HER MAJESTY THE QUEEN

     Respondent

AND BETWEEN:

     A-397-96

     ESTHER PEARLMAN

     Applicant

     - and -

     HER MAJESTY THE QUEEN

     Respondent

    

     REASONS FOR JUDGMENT

    

     FEDERAL COURT OF APPEAL

     NAMES OF COUNSEL AND SOLICITORS OF RECORD

DATED:                  November 19, 1998

COURT NO.:             A-396-96

                     A-397-96

STYLE OF CAUSE:          DAVID PEARLMAN

                     v.

                     HER MAJESTY THE QUEEN

     AND BETWEEN:          ESTHER PEARLMAN

                     v.

                     HER MAJESTY THE QUEEN

PLACE OF HEARING:          Vancouver, BC

DATE OF HEARING:          November 19, 1998

REASONS FOR JUDGMENT OF THE COURT BY: STRAYER, J.A.

CONCURRED IN BY:          DÉCARY, J.A.

                     LINDEN, J.A.

APPEARANCES:

     Ms. E. Pearlman

     Mr. D. Pearlman          on their own behalf

     Ms. W. M. Mah          for Respondent

SOLICITORS OF RECORD:

     Morris Rosenberg          for Respondent

     Deputy Attorney General

     of Canada