Read the full judgment text of CACV 003137/2001 on BabelCite. This Court of Appeal judgment was delivered on 23 May 2002.
1. This was an appeal by the taxpayer ("the appellant") from the order dated 24 September 2001 of Chung J who upheld the decision of the Board of Review ("the Board") that for the year of assessment 1998/99, the appellant was not entitled to either the married person's allowance or the single parent allowance. At the hearing, the appeal was dismissed with no order as to costs. Written reasons were to be given later. This we now do.