The Chief Justice (per curiam) (judgment delivered from the Bench):—This is an appeal from a decision of the Tria! Division allowing an appeal by the respondent from a decision of the Tax Review Board holding that the appellant was entitled to

Tavender, J:—This is an appeal by the Crown by way of trial de novo from an acquittal of the accused respondent on a charge that the accused:

Medhurst, JDC:—This is an appeal by trial de novo from a conviction bearing date of June 17, 1975, made by His Honour Judge L A Justason on a charge against the appellant under paragraph 239(1)(d) of the Income

Spence, J (orally for the Court):—We are ali of the opinion that there is no error in the reasons of the courts below. The appeal, therefore, is dismissed with costs.

Fraser, J:—These are appeals under section 34 of The Succession Duty Act, RSO 1960, c 386, as amended [1970, c 51, s 23; now RSO 1970, c 449, s 33], to which I will refer as the Act, from statements of succession duty served on behalf of the Minister of Revenue for Ontario on the appellants.

Pratte, J:—I have had the advantage of reading the reasons for judgment of my brother LeDain. While I agree with much of what he says, I do not share his view that the expenditure here in question was properly deductible in the computation of the

Walsh, J:—This action concerns the profit made by plaintiff on the sale of certain land in the City of Ottawa in 1971 which plaintiff Claims is a gain of a capital nature whereas defendant has reassessed same as income pursuant to sections 3, 4 and

The Chief Justice (judgment delivered from the Bench) (concurred in by Pratte, J, and Hyde, DJ):—This is an appeal from a judgment of the Trial Division dismissing an appeal from a judgment of the Tax Review Board allowing an appeal by the

Gibson, J:—This action and five other actions were heard on common evidence.* [1]

Gibson, J:—For the reasons given in the case of Nathaniel C Brewster v Her Majesty The Queen (Court No 331-74) this date, this appeal is allowed and the reassessment is referred back for further reassessment not inconsistent with the reasons.

The plaintiff is entitled to costs.