JACKETT, P.:—This is an appeal from a decision of the Tax Appeal Board dated. February 27, 1970, allowing an appeal from an assessment made under the Estate Tax Act on January 26, 1968, by reducing the aggregate net value of the property passing on the death of the late William Theo Shaw, who died on December 9, 1966, as fixed by that assessment, by an amount of $75,000 being the amount paid under certain insurance policies by reason of the accidental death of the deceased.

The appeal was argued on a special case stated by the parties.

BASTI\ J. (013113 from the Bench) :—I am entitled to assume that the first category of documents do not relate to the affairs of the two taxpayers and, therefore, are privileged.