Urie, J:—This is one of three appeals from judgments of the Trial Division argued together in this Court since it was agreed by all parties that the issues were identical in each. The trials were on common evidence and the reasons for

MacKeigan, CJ:—The primary issue on this appeal is whether a bequest by the late Colonel J C MacKeen, intended by him to be enjoyed by his wife, Dorothy, for her lifetime and then to be enjoyed equally by his four daughters, escaped Nova

MacKeigan, CJNS: (Cooper, JA and Glube, J concurring):—This appeal was heard with the appeal respecting the Estate of John Crerar MacKeen, and involves the same issues, varying only in the details of the corporate setup used to try to avoid Nova

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.