Cattanach, J:—This matter arose as a consequence of a motion by the defendant for an order granting the defendant leave to enter a conditional appearance to an appeal de novo from a decision of the Tax Review Board dated July

Taggart, JA:-I would dismiss this appeal for the reasons given by the trial judge now reported in 24 DLR (3d) 753; [1972] 2 WWR 518. I wish only to add that the evidence makes it clear that the shares of the deceased were held by

Walsh, J:—This is an appeal from a decision of the Tax Review Board dated May 9, 1972 which maintained the appeal of the taxpayer against assessments dated December 8, 1967 assessing additional income tax in the amount of $1,599.33 for the year

Heald, J:—This is an appeal from assessments of the appellant by the respondent for the 1959 and 1960 taxation years.

Kerr, J:—This is an appeal from a decision of the Tax Review Board dated February 10, 1972 which dismissed an appeal by the taxpayer from an assessment of income tax for his 1969 taxation year.

Paré, J:—This case, stated under Article 448 of the Code of Civil Procedure with the consent of all interested parties, raises for the decision of this Court the correctness or otherwise of the assessment made by the

Cattanach, J:—This is an appeal from a decision of the Tax Appeal Board dated August 1970 whereby the assessment of the appellant to income tax by the Minister for its taxation year ending January 31, 1963 was confirmed.

Cattanach, J:—These are appeals from assessmets to income tax made by the Minister with respect to the appellant’s 1963, 1964, 1965 and 1966 taxation years.

Cattanach, J:—These are appeals from the Minister’s assessment of the appellant to income tax for its 1964, 1965, 1666 and 1967 taxation years.

Kerr, J:—These appeals are against income tax assessments of the three appellants for their 1964 and 1965 taxation years. They were commenced in the Exchequer Court. They were heard on common evidence at Vancouver. I will be referring to the appellants as “Pay-Less”,