A J Frost:—It is ordered and adjudged that the judgment dated March 24, 1972 in respect of this appeal be hereby amended so as to allow the appeal in part and refer the matter back to the respondent for reassessment on the basis, as agreed to by the parties at the hearing, that the amounts of $375, $1,500 and $3,000 are deductible from appellant’s income for the taxation years 1965, 1966 and 1967, respectively. In all other respects the judgment issued on March 24, 1972 is affirmed.
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