CATTANACH, J.:—These are appeals by the Minister from decisions of the Tax Appeal Board.

The two respondents named in the above styles of cause are companies duly incorporated pursuant to the laws of the Province of Ontario.

THURLOW, J.:—The question to be determined in this appeal is that of the amount to be entered in the appellant’s trading account as the cost of 19.919 acres of land at Fairview in Halifax County, Nova Scotia, which the appellant disposed of in 1964

CATTANACH, J.:—The Minister by Notice of Motion seeks to amend his Reply to the appellant’s Notice of Appeal from its assessment to income tax for its 1965 taxation year.