Le juge Pinard: —Il s'agit d'un appel, sous forme d’action, en vertu des paragraphes 172(1) et 175(3) de la Loi de l'impôt sur le revenu, Statuts du Canada de 1970-71-72, c. 63 et amendements, interjeté

Pratte, J.:—We are all of the opinion that Décary, J. ruled correctly in determining that the expenses in question were not deductible from the appellants' income as current expenses.

Cullen, J.: —

Collier, J.:—This is a motion by the plaintiff to compel the defendant to produce certain documents for which privilege is claimed.

Muldoon, J.:—These reasons apply to eight actions instituted in regard to income taxation, including the case at bar. The others are:

Couture, C.J.T.C.:—This is an appeal from an assessment issued by the respondent for the 1982 taxation year.