The Chairman:—These are the appeals of Vaughn Theodore Neilson, Michael Melton and Edwin R Benbow from income tax assessments in respect of the 1969, 1970 and 1971 taxation years. By agreement the appeals of these three appellants were heard and decided on

The Chairman (orally: June 19, 1975):—This is an appeal by Irene M Cumming against a reassessment by the Minister of National Revenue for the 1973 taxation year.

The Assistant Chairman:—The appeal of Sylvio Marchand from a tax assessment concerning the 1972 taxation year and dated July 27, 1973 was heard in Quebec City on June 4, 1975.

Roland St-Onge:—This appeal is from a reassessment concerning the Estate of Sam Landsman who died on December 14, 1966.

A W Prociuk (orally: June 9, 1975):—At the commencement of the hearing of these appeals for the taxation years 1966 and 1968, the parties agreed that the appeals be consolidated.

A W Prociuk (orally: April 7, 1975):—The appellant appeals from the respondent’s Notice of Reassessment dated September 19, 1974, in relation to the 1972 taxation year, wherein expenses in the amount of $1,252.50 were disallowed as deductions from an

A J Frost:—This is an appeal from an Estate Tax Assessment dated February 28, 1973, wherein the Minister disallowed any deduction pursuant to paragraph 7(1)(b) of the Estate Tax Act in respect of the value of the testamentary gift to the

A W Prociuk (orally: November 26, 1975):—The appellant, the late John Douglas Rice, appealed from the respondent’s reassessment of his income for the taxation year 1971 wherein a deduction of $1,400 which the appellant sought to deduct from his income (and which sum,

Mahoney, J:—The issue in this case is whether the grant by the defendant of an option to a lessee to purchase an interest in real property, acquired with a view to the particular lease, conclusively establishes the defendant’s intention, on acquisition,

Martland, J (orally for the Court):—We are all of the opinion that this appeal fails. It is dismissed with costs.