Date: 19981019
Docket: A-116-96
CORAM: ISAAC C.J.
LINDEN J.A.
SEXTON J.A.
BETWEEN:
ROBERT DE GIORGIO
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
ISAAC C.J.
[1] We do not need to hear from you Mr. Spiro. Despite the courageous argument of Ms. Groskaufmanis for the appellant, we are all of the view that this appeal cannot succeed, since the appellant was unable to persuade us that the learned Tax Court Judge made any error that would warrant our intervention. We will, therefore, dismiss the appeal with costs.
[2] This appeal was heard together with the appeals in Court files A-188-96 and A-388-96. A copy of these reasons will be filed in each of those files and shall be considered dispositive of the appeals in them.
"Julius A. Isaac"
Toronto, Ontario
October 19, 1998
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-116-96
STYLE OF CAUSE: ROBERT DE GIORGIO |
- and -
DATE OF HEARING: MONDAY, OCTOBER 19, 1998
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT BY: ISAAC C.J.
DATED: MONDAY, OCTOBER 19, 1998 |
APPEARANCES:
Ms. Groskaufmanis
For the Appellant
Mr. Spiro
For the Respondent
SOLICITORS OF RECORD: Torkin Manes Cohen & Arbus
M5C 2W7
For the Applicant
Morris Rosenberg
Deputy Attorney General
of Canada
For the Respondent