Stone, J:—This action, together with the action in Court No A-1001-82 were tried together on common evidence before Mahoney, J. In each action, separate assessments made under the Income Tax Act SC 1970-71-72, c 63, are attacked. The learned trial judge rendered separate judgments allowing the claim in each action.
As this appeal and the appeal in action No A-1001-82 were argued together, the reasons for judgment in that appeal will, to the extent applicable, apply also to this appeal. Accordingly, I would dismiss this appeal with costs for the reasons given in Appeal No A-1001-82 (a copy of which 1s attached) in so far as they are applicable to the issues raised on this appeal.
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