Date: 20050614
Docket: A-172-04
Citation: 2005 FCA 226
CORAM: ROTHSTEIN J.A.
BETWEEN:
STANLEY I. LICHMAN
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, on June 14, 2005.
Judgment delivered from the Bench at Toronto, Ontario, on June 14, 2005.
REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN J.A.
Date: 20050614
Docket: A-172-04
Citation: 2005 FCA 226
CORAM: ROTHSTEIN J.A.
BETWEEN:
STANLEY I. LICHMAN
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on June 14, 2005)
[1] We have not been persuaded that this is a case in which we should interfere with the discretion exercised by the Tax Court judge when she dismissed the appellant's appeal for failure to answer questions and comply with the Tax Court of Canada Rules (General Procedure) SOR/90-688, as amended.
[2] The appellant asserted that he provided all the answers that were within his ability to provide. However, the Tax Court judge found that his answers were vague and incomplete. We cannot say that in so concluding she made any reversible error.
[3] The appeal will be dismissed with costs of $1,500.00 inclusive of fees and disbursements.
"Marshall Rothstein"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-172-04
STYLE OF CAUSE: STANLEY I. LICHMAN
Appellant
and
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: JUNE 14, 2005
REASONS FOR JUDGMENT
OF THE COURT: (ROTHSTEIN, EVANS & MALONE JJ.A.)
DELIVERED FROM
THE BENCH: ROTHSTEIN J.A.
APPEARANCES:
Stanley I. Lichman FOR THE APPELLANT (Self-represented)
Donna Dorosh FOR THE RESPONDENT
SOLICITORS OF RECORD:
Stanley I. Lichman
Toronto, Ontario FOR THE APPELLANT
John H. Sims, Q.C.
Deputy Attorney General of Canada
Toronto, Ontario FOR THE RESPONDENT