ABBOTT,
J.
(orally
for
the
Court)
:—We
agree
with
the
finding
made
by
the
learned
trial
judge
that
on
the
facts
the
profits
realized
by
the
appellants
on
the
sales
of
the
farm
lands
in
issue
on
these
appeals
were
profits
from
a
business.
The
appeals
are
dismissed
with
costs.
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