THURLOW, J.:—In each of these cases which purport to be appeals under Section 60(2) of the Income Tax Act from assessments of income tax for the years 1955 and 1956 respectively a motion has been made on behalf of the Minister to quash the proceedings on the ground that the appellant has no right of appeal to this Court. The motions were heard together and at the same time as similar motions were heard in two cases (files A-403 and A-404) in which the appellant’s wife, Helen D. Davis, is the appellant.
The facts in the present case are similar to and not distinguishable in principle from those in the cases of the appellant’s wife Helen D. Davis and for the like reasons I am of the opinion that the Minister’s motions cannot succeed. The motions will accordingly be dismissed with costs.
Judgment accordingly.
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