THURLOW, J.:—This is an appeal from a judgment of the Tax Appeal Board which dismissed the appellant’s appeal from re-assessments of income tax for the year 1957 and 1958. During both of these years the appellant was a partner in the business carried on under the name of L. T. Ferriss Hardware referred to in the judgment in the appeal of. Alger B. Ferriss rendered concurrently herewith and the issues in this appeal are the same as those involved in Alger B. Ferriss case.
Counsel having stated at the opening of the trial of the Alger B. Ferriss appeal that the result should be the same in both appeals, this appeal will be allowed with costs and the re-assessments will be referred back to the Minister for reconsideration and re-assessment on the same basis as indicated in the reasons for judgment in the Alger B. Ferriss appeal.
Judgment accordingly.
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