Bonner,
T.C.J.:
—For
the
reasons
given
in
Maurice
P.
Fisher
v.
M.N.R.,
[85-1374(IT)],
the
appeals
from
assessments
of
income
tax
for
the
appellant's
1979
and
1980
taxation
years
will
be
allowed
with
costs
and
the
assessments
will
be
referred
back
to
the
respondent
for
reassessment
on
the
basis
that
the
disputed
election
was
filed
on
time.
Appeal
allowed.
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