Rip, TCJ:—The appellant appeals from assessments for the 1977 and 1978 taxation years. The appeal was heard on common evidence with the appeals of Fred and Ted's Construction Ltd and Theophil DeCock. The appellant’s appeal is in relation to the treatment of the gain on the disposition of the property in 1977 known as Caprice Manor which she owned, with Mr DeCock, her husband, each as to an undivided one-half interest. For the reasons given in the appeal of Theophil DeCock v The Minister of National Revenue, the appeal of Mrs DeCock is dismissed.
Appeal dismissed.
Email this Content