Pratte,
J.:—We
are
all
of
the
opinion
that
Décary,
J.
ruled
correctly
in
determining
that
the
expenses
in
question
were
not
deductible
from
the
appellants'
income
as
current
expenses.
While
some
of
the
reasons
he
gave
are
perhaps
debatable,
his
conclusion
nonetheless
seems
beyond
challenge
to
us.
The
appeals
are
therefore
dismissed
with
costs.
Appeals
dismissed.