KEARNEY, J.:—The appeal herein was dealt with by consent on the same evidence and argument as that in the appeal of D. Rothenberg v. M.N.R., [1965] C.T.C. 1, in which I delivered written reasons for judgment on December 30, 1964.
For the same reasons set out in the above mentioned judgment mutatis mutandis the appeal herein is dismissed with costs.
Judgment accordingly.
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