Hugessen,
J.A.:—We
have
not
been
shown
that
Strayer,
J.
committed
any
reviewable
error
when
he
found
as
a
fact
that
the
payment
of
$1,370,000
received
by
the
appellant
from
Imperial
Oil
in
return
for
releasing
the
latter
from
its
obligations
for
the
remaining
20
months
of
a
contract
for
the
supply
of
waste
oil
was
made
for
the
purpose
of
replacing
lost
income
and
as
compensation
for
the
future
profits
surrendered.
While
the
evidence
might
have
permitted
the
judge
to
reach
a
different
conclusion,
which
we
doubt,
we
certainly
cannot
say
that
he
overlooked
or
misapprehended
any
part
of
it
or
drew
any
inferences
which
were
manifestly
and
palpably
wrong
or
otherwise
not
open
to
him.
That
being
the
case,
the
judge's
conclusion
that
the
payment
should
be
characterized
and
assessed
as
income
in
the
appellant's
hands
is
beyond
reproach.
The
appeal
will
be
dismissed
with
costs.
Appeal
dismissed.
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