Abbott,
J.
(orally
for
the
Court)
:—We
are
all
in
agreement
with
the
conclusion
reached
by
the
learned
trial
judge
that
the
profit
in
issue
on
this
appeal
was
a
gain
made
in
carrying
out
a
scheme
for
profit
making
and
was
income
from
a
business
within
the
meaning
of
the
Income
Tax
Act.
The
appeal
is
dismissed
with
costs.