Delmer E Taylor:—These are appeals against income tax reassessments for the years 1974 and 1975 in which the Minister of National Revenue included as a taxable capital gain on the sale of the shares of Hayes Trucks
Ltd the amounts of $4,931.71. These appeals were heard on common evidence with the appeals of Arthur Donald Lauder, Donald A Newson and Manasu Holdings Ltd on June 28, 1979, at the City of Vancouver, British Columbia.
For the reasons given in the Arthur Donald Lauder appeal, a copy of which is attached hereto, the appeal is dismissed.
Appeal dismissed.