Kerr, J —This is an anneal in respect of the income tax assessment of the appellant for his 1968 taxation year.

Collier, J—On June 5, 1972 I gave Reasons for Judgment in this appeal ([1972] CTC 274). The appellant at that lime was described as “Harry Richstone”. In those Reasons I pointed out that Harry Richstone had died before his appeal came on for hearing in this Court and that it would be necesary to substitute someone to represent his estate. That was done by Order of this Court on September 22, 1972.

Pratte, J:—These are appeals from decisions of the Tax Appeal Board which held that in computing their income for the years 1964 and 1965 the plaintiffs were entitled to claim, in respect of a certain building, capital cost allowances under Class

The Chief Justice (concurred in by Sheppard and Bastin, DJJ) delivered from the Bench:—This is an appeal from a decision of the Trial Division allowing an appeal by the respondent from its assessment under Part I of the Income

The Chief Justice (concurred in by Bastin, DJ):—These four appeals were argued together. Each appeal is from a judgment of the Trial Division dismissing an appeal from an assessment under the Income Tax Act.