J O Weldon:—This appeal of the appellant Griffin Head Farms Limited (“Griffin”) initiated by Notice of Appeal dated April 2, 1971 with respect to its 1966 and 1968 taxation years, and those of Allied Vegetable Farms (Kingsville) Limited 71-238 (“Allied”), Edward Remark

Roland St-Onge:—For the reasons put forward in Drummond Coal Company Limited v MNR, in which judgment was delivered today, these appeals are also dismissed.

Appeals dismissed.

Roland St-Onge:—This appeal was heard at Halifax, NS on July 5, 1971 by the Tax Appeal Board as it was then constituted.

J O Weldon:—This appeal of the appellant John P Vincent (“Vincent”) initiated by Notice of Appeal dated December 11, 1970 and that of James F McDonald (“McDonald”) initiated by Notice of Appeal dated March 4, 1971 with respect to their 1966 taxation years

J O Weldon:—This appeal of the appellant James F McDonald (“McDonald”) initiated by Notice of Appeal dated March 4, 1971 and that of John P Vincent (“Vincent”) initiated by Notice of Appeal dated December 11, 1970 with respect to their 1966 taxation years and

J O Weldon:—This appeal of the appellant James Foster Irwin (“Irwin”) initiated by Notice of Appeal dated June 9, 1970 with respect to his 1965 and 1966 taxation years and those of the appellants James F McDonald (“McDonald”) and John P Vincent (“Vincent”)

A J Frost:—This is an appeal from a reassessment dated May 20, 1971 in respect of the appellant’s 1969 taxation year. It was heard at Belleville, Ontario on December 14, 1971 by the Tax Appeal Board as it was then constituted.

A J Frost:—This is an appeal from an income tax assessment dated August 6, 1969 in respect of the appellant’s 1968 taxation year wherein a claim for alimony and maintenance amounting to $7,500 was disallowed as not coming within the meaning of paragraph 11

A J Frost:—This is an appeal from an assessment dated May 30, 1968 wherein estate tax in the sum of $15,164.66 was levied on the aggregate taxable value of the property passing on the death of Stanley Donald Stankievech, which occurred on July 15, 1965.

W O Davis:—The appellants herein have appealed from assessments to income tax for the taxation years 1966 and 1967 dated December 9 and 23, 1969, respectively. The issue in respect of both years concerns the correct interpretation of subsections (2), (4), (7) and