Date: 20031126
Docket: A-558-02
Citation: 2003 FCA 452
CORAM: STONE J.A.
BETWEEN:
JOHN DAVID HERRING
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Toronto, Ontario, on November 26, 2003.
Judgment delivered from the Bench at Toronto, Ontario, on November 26, 2003.
REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A.
Date: 20031126
Docket: A-558-02
Citation: 2003 FCA 452
CORAM: STONE J.A.
BETWEEN:
JOHN DAVID HERRING
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on November 26, 2003)
[1] This is an appeal of a judgment of the Tax Court dated October 10, 2002, dismissing an appeal of a reassessment for 1996. The decision is reported as Herring v. Canada, 2002 D.T.C. 2153 (T.C.C.). The basis of the reassessment was that Mr. Herring was not entitled to a deduction he had claimed for a business loss.
[2] The Tax Court Judge concluded that a loss had been sustained, but by a certain corporation and not by Mr. Herring. There was some evidence upon which the Tax Court Judge could reach that conclusion. We are all of the view that the record discloses no palpable and overriding error in the findings of fact, and no error of law, that would warrant the intervention of this Court. For that reason, this appeal will be dismissed with costs.
"Karen R. Sharlow"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET : A-558-02
STYLE OF CAUSE : JOHN DAVID HERRING
Appellant
and
HER MAJESTY THE QUEEN
Respondent
PLACE OF HEARING : TORONTO, ONTARIO
DATE OF HEARING : NOVEMBER 26, 2003
REASONS FOR JUDGMENT
OF THE COURT : (STONE, ROTHSTEIN, SHARLOW JJ.A.)
DELIVERED FROM THE
BENCH BY: SHARLOW J.A.
APPEARANCES :
Mr. John David Buote FOR THE APPELLANT
Ms. Eleanor H. Thorn
Ms. Meaghan Castle FOR THE RESPONDENT
SOLICITORS OF RECORD :
John David Buote
Barrister & Solicitor
Brampton, Ontario FOR THE APPELLANT
Morris Rosenberg
Deputy Attorney General of Canada FOR THE RESPONDENT