A J Frost:—This taxpayer has appealed from assessments to income tax with respect to income for the taxation years 1962 through 1967. The underlying facts and issues are identical to those in the appeal of Jack Abugov v MNR. At the hearing, it was agreed that the evidence and argument rendered would apply equally to both cases, the only slight difference being the amounts of the adjustments made by the respondent to appellant’s income. Therefore, in accordance with my reasons and findings in the Abugov case, this appeal is also dismissed and the Minister’s assessments confirmed.
Appeal dismissed.
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