Strayer, J:—This judgment proceeded to trial on the basis of a statement of agreed facts. I shall summarize them briefly.

Le Dain, J:—This is an appeal and a cross-appeal from a judgment of the Trial Division allowing an appeal in respect of a reassessment under the Estate Tax Act, SC 1958, c 29, as amended, against the estate of the late

Strayer, J:—It was agreed at the outset of the trial that this case and that of Her Majesty the Queen v Florence Epstein (T-4336-82) would be heard together and that the evidence and argument would be applied to both

Reed, J:—This is an appeal from an assessment of the Minister of National Revenue against the five taxpayers who are plaintiffs in these actions: George L Schneider; George L Schneider Limited; Maplepark Development Limited; Mohawk Horning Limited and Dekston

Reed, J:—This is an action against Her Majesty in Right of Canada for an alleged unlawful seizure of funds from the personal bank account of the plaintiff.

Reed, J:—This is an appeal from a decision of the Tax Review Board dated April 3, 1980. The gist of the appeal is whether or not moneys expended by the plaintiff taxpayer, in 1976, for the purpose of seeking the leadership of the Saskatchewan

Cattanach, J:—These are appeals from a decision of the Tax Review Board dated December 3, 1982 whereby appeals by the late Irving A Taylor, who died at Houston, Texas in October 1982, from assessments to income tax made by the Minister of

Walsh, J:—Three petitions were presented by petitioner in this matter and argued at the same time, the first seeking the cancellation and suspension of an order rendered ex parte invoking rules 330 and 1909 of the Federal Court and

Strayer, J:—This is an action by way of an appeal under subsection 172(2) of the Income Tax Act. It is an appeal from notices of reassessment by Revenue Canada of the plaintiff's income for the taxation years 1972, 1973, 1974, 1975,

Dubé, J:—These two actions were heard together on common evidence. Action no T-786-83 deals with the plaintiff's 1968 taxation year and action no T-256-75 with the plaintiffs 1969 taxation year.