Isaac
C.J.:
We
do
not
need
to
hear
from
you
Mr.
Spiro.
Despite
the
courageous
argument
of
Ms.
Groskaufmanis
for
the
appellant,
we
are
all
of
the
view
that
this
appeal
cannot
succeed,
since
the
appellant
was
unable
to
persuade
us
that
the
learned
Tax
Court
Judge
made
any
error
that
would
warrant
our
intervention.
We
will,
therefore,
dismiss
the
appeal
with
costs.
This
appeal
was
heard
together
with
the
appeals
in
Court
files
A-188-96
and
A-388-96.
A
copy
of
these
reasons
will
be
filed
in
each
of
those
files
and
shall
be
considered
dispositive
of
the
appeals
in
them.
Appeal
dismissed.