The taxpayer was an anaesthetist who supplied his services to a hospital, maintained an office at another location (Douglas Street) in common with a group of other anaesthetists at which they kept their records and billed and received accounts for their services, and used a den in his home (one and a half miles from the hospital) where he made out his accounts. The Minister allowed the taxpayer his expenses in going to and from his Douglas Street office and for emergency calls, as well as for trips between his home and the hospital in the evenings, but disallowed his claims for expenses in going to and from the hospital each working day of the week. In finding that the latter expenses were non-deductible, Hall J. stated:
I am unable to discern any difference between the appellant and the self-employed owner of any business who maintains a home from which he leaves in the morning and returns in the late afternoon as a matter of course.
In the Exchequer Court (69 DTC 5395) Sheppard D.J. had made a finding of fact (at p. 5397) that "both objectively and subjectively the house was a home and not a base of professional operations".