Gibson, J:—In the taxation year 1972, there were three trustees of the Thibodeau Family Trust. Nicholas Bayard Dill and James Appleby Pearman were the Bermuda Trustees and Leo Joseph Thibodeau was the Canadian Trustee.

Décary, J:—This case in this Court ensues the dismissal by the Tax Review Board of the appeal of taxpayer.

Décary, J:—The issue in this case is to determine if the aggregate taxable value of the estate of the late Sam Landsman, as computed under the provisions of the Estate Tax Act, is the fair market value of the property

Mahoney, J:—This action involves a gain of $51,052.08 realized by the plaintiff during 1971 on the sale of his share of an apartment building, the Yorkshire Towers, in St Catherines, Ontario. The trial was heard together and on common evidence with

Cattanach, J:—These are three appeals from assessments to income tax by the Minister of National Revenue, two of which are by the plaintiff named in the first style of cause above and the third is from an assessment to income tax by the

Pratte, J:—The appeal is allowed with costs in the Trial Division as well as in this Court, the judgment of the Trial Division is set aside and the assessment of the appellant under Part I of the Income Tax Act

Smith, DJ:—Minnie Green, who died at Winnipeg, in Manitoba, on November 5, 1971, left a will dated December 29, 1965, wherein she appointed as her executors and trustees of her will, her husband Ernest Green, and her father Louis Frank.

Urie, J:—This is an appeal from a judgment of the Trial Division pronounced on August 26, 1977 wherein an appeal from an income tax assessment for the appellant’s 1969 taxation year was allowed and appeals from assessments for its 1970, 1971 and

Collier, J:—In the year 1969, the plaintiff worked as an ironworker for a number of different employers. Five were in the United States. The plaintiff worked for varying periods of time on different construction projects there. Another of his employers

Smith, DJ:—The question on which this action turns is the value on December 31, 1971, (Valuation Day for the purpose of determining Capital gains on dispositions of property) of the north-east quarter of section 17-6-4 west of the principal meridian in