Collier, J:—This is an appeal by Danalan Investments Ltd against reassessments issued by the respondent for the years 1962 to 1965 inclusive. Another appeal, Wendilee Investments Ltd v MNR was heard at the same time as this appeal.

Sheppard, DJ:—The issue is whether the appellant, J&J Hotels Ltd, is entitled to deduct, as an expense for the income tax year 1967, the sum of $25,342, as paid to Vernon Motors Limited, for washing automobiles. The sum was disallowed by the Minister in

Collier, J:—This is an appeal by the taxpayer from a decision of the Tax Appeal Board. There is also a cross-appeal by the respondent Minister relating to one aspect of the judgment of the Tax Appeal Board.

Collier, J:—In the taxation years under review here (1964 to 1967) the appellant says it was the general partner in a limited partnership with five family trusts as the other partners. Whether there was in fact or in law such a partnership is

Sweet, DJ:—This is an appeal against a reassessment in respect of the late Mr Abe Levine for the taxation year 1965.

Particulars in connection with the reassessment were:

Collier, J:—This is an appeal by the plaintiff against reassessments by the defendant whereby the defendant brought into taxable income for the years 1965 and 1967 the sums of $1,060 and $529.46 respectively. These amounts were received by the plaintiff

Martland, J (orally for the Court):—Since the adjournment yesterday we have had the opportunity fully to consider the submissions made on behalf of the appellant. We are all of the opinion that the judgment of the Exchequer Court was correct. The

Martland, J (orally for the Court):—We are all of the opinion that the decisions of the Tax Appeal Board and of the Exchequer Court were correct. The appeal is dismissed with costs.

Walsh, J:—Appellant is a Canadian corporation which carries on the business of manufacturing, selling and distributing various products in the marking and labelling field, including embossing machines and tapes, addressing machines, pressure sensitive labels and stencils sold

The Chief Justice:—This is an appeal from a judgment of the Trial Division dismissing the appellant’s appeals from his assessments under Part I of the Income Tax Act for the 1967 and 1968 taxation years.