Muldoon, J:—This action is by way of an appeal from certain notices of reassessment issued by the Minister of National Revenue with regard to both the 1972 and 1973 taxation years. The Minister’s grounds are that the deceased, Cleo Elmer Reilly

Strayer, J:—This is an action by way of an appeal by the plaintiff against an assessment made by the Minister of National Revenue with respect to its 1980 taxation year. The facts were agreed to be as follows.

Collier, J:—The plaintiff appeals against a reassessment of income tax by the Minister of National Revenue.

Muldoon, J:—The defendant moves to correct the judgment pronounced herein on November 14, 1983. The defendant correctly demonstrates that the plaintiffs payment of $4,000 in May, 1974, was indeed credited to him before computation of the penalties levied against