Mandel v. The Queen

[1980] 1 SCR 318 Court SCC Decision date 1980-02-21 English

PartiesLawrence H. Mandel Appellant·Her Majesty The Queen Respondent

Counsel (4)

D.K. Laidlaw, Q.C., and P.H. Harris, for the appellant.
Wilfrid Lefebvre and Charles MacNab, for the respondent.
Solicitors for the appellant: McCarthy & McCarthy, Toronto.
Solicitor for the respondent: W. Lefebvre, Ottawa.

Judges Martland, Ronald; Dickson, Robert George Brian; Estey, Willard Zebedee; McIntyre, William Rogers; Chouinard, Julien

Decision 4–1 Majority (4) · MARTLAND J. (1)

On appeal from Federal Court of Appeal

Subjects Taxation

Contents

Majority

The judgment of the Court was delivered orally by

MARTLAND J.

MARTLAND J.—The submissions made on behalf of the appellant have not persuaded us that there was any error in law in the result reached by the Federal Court of Appeal.

The appeal is dismissed with costs.

Appeal dismissed with costs.

Solicitors for the appellant: McCarthy & McCarthy, Toronto.

Solicitor for the respondent: W. Lefebvre, Ottawa.

Footnotes

[1] [1979] 1 F.C. 560.
[2] [1977] 1 F.C. 673.