Date: 20020627
Docket: A-359-00
Neutral citation: 2002 FCA 277
CORAM: DESJARDINS J.A.
BETWEEN:
LEO J. GREEN
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at St. John's, Newfoundland, on June 27, 2002.
Judgment delivered from the bench at St. John's, Newfoundland, on June 27, 2002.
REASONS FOR JUDGMENT OF THE COURT BY: DESJARDINS J.A.
Date: 20020627
Docket: A-359-00
Neutral citation: 2002 FCA 277
CORAM: DESJARDINS J.A.
BETWEEN:
LEO J. GREEN
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
[1] We are of the view that this appeal must fail since there was no evidence before the Tax Court judge (Green v. Canada (2001), D.T.C. 439) to support the appellant's claim for business expenses related to his pick-up truck and for wages paid to his wife. The expenses related to interest and bank charges were abandoned at the hearing.
[2] This appeal will therefore be dismissed with costs.
"Alice Desjardins"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-359-00
STYLE OF CAUSE: LEO J. GREEN v. HER MAJESTY THE QUEEN
PLACE OF HEARING: St. John's, Newfoundland
DATE OF HEARING: June 27, 2002
REASONS FOR JUDGMENT OF THE COURT (Desjardins, Linden, Sexton JJ.A.)
RENDERED FROM THE BENCH BY: Desjardins, J.A.
APPEARANCES:
Mr. Edmund Montague for the Appellant
Mr. John Smithers for the Respondent
SOLICITORS OF RECORD:
Gittens & Associates for the Appellant
St. Hohn's Newfoundland
Mr. Morris Rosenberg for the Respondent
Deputy Attorney General of Canada