Bonner, TCJ:—The appellant appeals from assessments of income tax for the 1974, 1975 and 1977 taxation years. The issue is the deductibility of charitable donations alleged to have been made to the University of Windsor. Counsel were agreed that the result in these appeals should be the same as the result on the charitable donations issue in the appeals of Alan A Brown v MNR, (Our File No 80-1010). These appeals will therefore be dismissed.
Appeal dismissed.