The
Assistant
Chairman:—The
appeal
by
the
appellant
herein
from
an
assessment
for
income
tax
with
respect
to
his
1974
taxation
year
was
to
be
determined
by
the
outcome
of
the
appeal
of
S
Reesor
Kaufman.
For
the
reasons
given
in
that
appeal
[see
p
2201],
the
appeal
herein
is
allowed
and
the
assessment
remitted
to
the
respondent
for
variation
on
the
basis
that
the
adjusted
cost
base
of
the
Shares
sold
by
the
appellant
in
Town
and
Country
Mobile
Home
Sales
Ltd
and
Town
and
Country
Mobile
Home
Sales
(Western)
Ltd
was
$34,375.
Appeal
allowed
in
part.
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