Urie, J:—For the reasons set forth in Appeal No A-363-75, Atinco Paper Products Limited v Her Majesty the Queen, the appeal is dismissed without costs.

Marceau, J:—During his 1974 taxation year, the defendant taxpayer received a $10,000 award from the MacMillan Trust for his achievements in agriculture. The issue in this action is whether or not this award was “an amount received by him as or on

Addy, J:—Pursuant to Federal Court Rule 477, motions were made by counsel acting for the taxpayers in each of the above seven related appeals for an order authorizing the issue of a Commission for the examination of one John Christopher Doyle at

Décary, J:—The issue is to determine if outlays were made or expenses incurred for the purpose of gaining income from property when the defendant, in order to secure Domtar Limited as tenant, agreed to indemnify and exonerate Domtar Limited up to

Mahoney, J:—This action results from the plaintiff’s disallowance of the defendant’s claim of $207,500 “goodwill” as property, namely a leasehold interest, for purposes of capital cost allowance under paragraph 11 (1)(a) of the Income Tax Act

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.