Delmer E Taylor:—This is an appeal against an income tax reassessment for the year 1974 in which the Minister of National Revenue included as a taxable capital gain on the sale of the shares of Hayes Trucks Ltd the amount of $73,200 and disallowed the amount of $2,523 of the legal expenses claimed. This appeal was heard on common evidence with the appeals of Arthur Donald Lauder, Marion D Lauder and Donald A Newson on June 28, 1979, at the City of Vancouver, British Columbia.
For the reasons given in the Arthur Donald Lauder appeal, a copy of which is attached hereto, the appeal is dismissed.
Appeal dismissed.