Collier, J—On June 5, 1972 I gave Reasons for Judgment in this appeal ([1972] CTC 274). The appellant at that lime was described as “Harry Richstone”. In those Reasons I pointed out that Harry Richstone had died before his appeal came on for hearing in this Court and that it would be necesary to substitute someone to represent his estate. That was done by Order of this Court on September 22, 1972.
The Reasons I gave in the appeal Louis Richstone v MNR, [1972] CTC 265, will apply in this case and this appeal will accordingly be dismissed with costs.