Précis: This was an appeal from a decision of Rip J. in the Tax Court who upheld a subsection 160(1) transferee assessment against Ms. Mcdonald on the basis that she had received funds from her husband at a time when he owed income tax and that she hid those funds in a new account she opened. The appeal was dismissed from the bench in three paragraphs; costs were awarded to the Crown of $1,000, all-inclusive.
Mcdonald v. R. - FCA: No reversible error in Tax Court - appeal dismissed from benchPlus >