Louis Richstone, the Sole Executor Under the Last Will and Testament of the Late Harry Richstone v. Minister of National Revenue, [1973] CTC 22, 73 DTC 5060

By dwpv, 16 December, 2022
Is tax content
Tax Content (confirmed)
Citation
Citation name
[1973] CTC 22_1
Source
https://taxinterpretations.com/
Citation name
73 DTC 5060_1
Source
https://taxinterpretations.com/
Decision date
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
666386
Extra import data
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Style of cause
Louis Richstone, the Sole Executor Under the Last Will and Testament of the Late Harry Richstone v. Minister of National Revenue
Main text

Collier, J—On June 5, 1972 I gave Reasons for Judgment in this appeal ([1972] CTC 274). The appellant at that lime was described as “Harry Richstone”. In those Reasons I pointed out that Harry Richstone had died before his appeal came on for hearing in this Court and that it would be necesary to substitute someone to represent his estate. That was done by Order of this Court on September 22, 1972.

The Reasons I gave in the appeal Louis Richstone v MNR, [1972] CTC 265, will apply in this case and this appeal will accordingly be dismissed with costs.

Court
Federal Court Trial Division