Strayer J.A.:
These two appeals were heard together on November 19, 1998 in Vancouver.
We have considered carefully the lengthy written and oral submissions of the appellants but are unable to conclude that the learned Tax Court Judge erred in his determination of the issues correctly identified by him as being before that Court.
The issues properly before us on appeal involved essentially findings of fact, and the credibility and admissibility of evidence, and we can see no reviewable error in the determinations made by the Tax Court.
The two appeals will therefore be dismissed with one set of costs to the respondent.
Appeal dismissed.