The fair market value of a Toronto apartment building was in issue because of its deemed disposition on the taxpayer's death. Before rejecting the valuation of the Minister's expert (Mr. Walsh), Campbell J stated (at para. 55):
Mr. Walsh's independence as an appraiser was compromised once he saw and read both of [the] other appraisals. ... Brunette ... 82 DTC 1308, at paragraph 39 ... concluded that a report prepared by a departmental employee who had reviewed prior reports, was seriously tainted. ... [Mr. Walsh's] choice, not to disclose this information in his Report or in his testimony without some prodding ... undermines his objectivity and impartiality as a witness and a qualified expert... .