Madlener v. Canada
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Madlener v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2004-05-20 Neutral citation 2004 FCA 203 File numbers A-421-03 Decision Content Date: 20040520 Docket: A-421-03 Citation: 2004 FCA 203 CORAM: ROTHSTEIN J.A. NOËL J.A. EVANS J.A. BETWEEN: ROBERT MADLENER Appellant and HER MAJESTY THE QUEEN Respondent Heard at Calgary, Alberta, on May 20, 2004. Judgment delivered from the Bench at Calgary, Alberta, on May 20, 2004. REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A. Date: 20040520 Docket: A-421-03 Citation: 2004 FCA 203 CORAM: ROTHSTEIN J.A. NOËL J.A. EVANS J.A. BETWEEN: ROBERT MADLENER Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Calgary, Alberta, on May 20, 2004.) EVANS J.A. [1] This is an appeal by Robert Madlener from a decision of Justice Miller of the Tax Court of Canada, dated June 17, 2003, dismissing an appeal by Mr. Madlener against reassessments of his income tax liability for the tax years 1993, 1994, and 1995, and against the penalties imposed on him under subsection 163(2) of the Income Tax Act, R. S. C. 1985, (5th Supp.), c. 1. [2] On the basis of the materials submitted by Mr. Madlener and the Crown, and of the oral representations of Mr. Madlener, we are not satisfied that the Tax Court Judge made any error of law or any reviewable error of fact in dismissing the appeal. [3] For these reasons, the appeal will be dismissed with costs. "John M. Evans" J. A. FEDERAL COURT OF AP…
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Madlener v. Canada Court (s) Database Federal Court of Appeal Decisions Date 2004-05-20 Neutral citation 2004 FCA 203 File numbers A-421-03 Decision Content Date: 20040520 Docket: A-421-03 Citation: 2004 FCA 203 CORAM: ROTHSTEIN J.A. NOËL J.A. EVANS J.A. BETWEEN: ROBERT MADLENER Appellant and HER MAJESTY THE QUEEN Respondent Heard at Calgary, Alberta, on May 20, 2004. Judgment delivered from the Bench at Calgary, Alberta, on May 20, 2004. REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A. Date: 20040520 Docket: A-421-03 Citation: 2004 FCA 203 CORAM: ROTHSTEIN J.A. NOËL J.A. EVANS J.A. BETWEEN: ROBERT MADLENER Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Calgary, Alberta, on May 20, 2004.) EVANS J.A. [1] This is an appeal by Robert Madlener from a decision of Justice Miller of the Tax Court of Canada, dated June 17, 2003, dismissing an appeal by Mr. Madlener against reassessments of his income tax liability for the tax years 1993, 1994, and 1995, and against the penalties imposed on him under subsection 163(2) of the Income Tax Act, R. S. C. 1985, (5th Supp.), c. 1. [2] On the basis of the materials submitted by Mr. Madlener and the Crown, and of the oral representations of Mr. Madlener, we are not satisfied that the Tax Court Judge made any error of law or any reviewable error of fact in dismissing the appeal. [3] For these reasons, the appeal will be dismissed with costs. "John M. Evans" J. A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-421-03 STYLE OF CAUSE: ROBERT MADLENER v. HER MAJESTY THE QUEEN PLACE OF HEARING: Calgary, Alberta DATE OF HEARING: May 20, 2004 REASONS FOR JUDGMENT OF THE COURT BY: (Rothstein, Noël, Evans JJ.A.). RENDERED FROM THE BENCH BY: Evans J.A. DATED: May 20, 2004 APPEARANCES: Mr. Robert Madlener ON HIS OWN BEHALF FOR THE APPELLANT Ms. Julie Rogers-Glabush FOR THE RESPONDENT SOLICITORS OF RECORD: Mr. Robert Madlener ON HIS OWN BEHALF Calgary, Alberta FOR THE APPELLANT Morris A. Rosenberg Deputy Attorney General of Canada FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca