John B Goetz:—This is an appeal heard at a sittings of this Board in Penticton, British Columbia, on June 3, 1980, in which the appellant appeals against her reassessments for the 1973,1974,1975 and 1976 taxation years.
This appeal was heard on common evidence with the appeals of Thomas J Collins, Charles G Holmes and Gloria Lim.
The facts relating to the appeal are set forth in the reasons for judgment for Thomas J Collins v MNR. K Mary C Collins gave no evidence, being a partner with her husband Thomas J Collins and operating Lavingston Stock Farm. This partnership joined with that of Bob-O-Link Farms Ltd which then was composed of Thomas J Collins, K Mary C Collins, Dr Charles G Holmes and Mrs Gloria Lim. The appellant relied on the evidence adduced by Thomas J Collins on her behalf, as well as on behalf of the Bob-O-Link Farms partnership.
The facts and findings of law in the decision of Thomas J Collins (supra) apply to this appeal and I therefore dismiss this appeal accordingly.
Appeal dismissed.
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