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Date: 19980622
Docket: A-425-97
CORAM: MARCEAU, J.A. LINDEN, J.A. ROBERTSON, J.A.
BETWEEN: RON E. HEGEL
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Vancouver, British Columbia on June 22, 1998
Judgment delivered at Vancouver, British Columbia on June 22, 1998
REASONS FOR JUDGMENT BY: ROBERTSON J.A.
Date: 19980622
Docket: A-425-97
CORAM: MARCEAU, J.A. LINDEN, J.A. ROBERTSON, J.A.
BETWEEN: RON E. HEGEL Appellant
- and -
HER MAJESTY THE QUEEN Respondent
REASONS FOR JUDGMENT (Delivered orally from the Bench on Monday, June 22, 1998 at Vancouver, B.C.)
ROBERTSON J.A.
1� The issue raised on this appeal is whether the proceeds from a sale of certain lands should be taxed on income or capital account. Judge Beaubier concluded that they were received on income account. In reaching that conclusion he made an adverse finding of credibility in the following terms: "The appellant is not a credible witness." In our view, there is no basis, either in fact or law, for disturbing the judgment below. Certainly, it has not been demonstrated that Judge Beaubier committed any "palpable or overriding error". The appeal must be dismissed with costs.
(Sgd.) "J.T. Robertson" J.A. June 22, 1998 Vancouver, British Columbia
FEDERAL COURT OF APPEAL
Date: 19980622
Docket: A-425-97
BETWEEN:
RON E. HEGEL
Appellant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DATED: June 22, 1998
COURT NO.: A-425-97
STYLE OF CAUSE: RON E. HEGEL v. HER MAJESTY THE QUEEN
PLACE OF HEARING: Vancouver, BC
DATE OF HEARING: June 22, 1998
REASONS FOR JUDGMENT OF THE COURT BY: ROBERTSON, J.A.
CONCURRED IN BY: MARCEAU, J.A. LINDEN, J.A.
APPEARANCES:
Mr. Andrew Davis for Appellant
Mr. Tom Torrie for Respondent
SOLICITORS OF RECORD:
Silbernagel & Company for Appellant
Morris Rosenberg for Respondent Deputy Attorney General of Canada
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