Rip, TCJ:—The appellant appeals from assessments for the 1977, 1978 and 1979 taxation years. The appeal was heard on common evidence with the appeals of Salvatore DeAngelis, Joseph Domenici, Michael Natale and Nicola Ter- signi. For the reasons given in the appeal of Michael Natale v MNR, the appeal of Mr Guglietti is allowed.
Appeal allowed.
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