After noting that evidence had been adduced, over the objection of the Crown, that the former common-law spouse of the taxpayer had included support payments in her income, Bowman A.C.J. stated (at p. 908):
"I agree that this evidence is irrelevant but in the informal procedure it is inappropriate that technical evidentiary road blocks be put in front of litigants. The judges of this court are perfectly capable of ignoring irrelevant evidence."