Hugessen,
J.A.:—The
learned
trial
judge
concluded
that
the
appellant's
dealings
in
the
shares
of
Dome
Petroleum
were
those
of
an
investor
for
capital
account
rather
than
those
of
a
trader
or
speculator.
To
reach
this
conclusion
the
judge
weighed
the
appellant's
own
testimony
together
with
evidence
of
all
the
surrounding
circumstances.
He
drew
from
that
evidence
certain
inferences
unfavourable
to
the
appellant's
position.
We
have
not
been
shown
that
he
committed
any
error
of
law
or
that
the
inferences
that
he
drew
were
wrong.
The
appeal
will
be
dismissed
with
costs.
Appeal
dismissed.