The Assistant Chairman:—This is the appeal of Ken Huband from income tax assessments in respect of the appellant’s 1969 and 1970 taxation years.

Gibson, J:—These two appeals. were: heard together on common evidence.

The Chief Justice (per curiam):—The appeal is dismissed with costs; the cross-appeal is allowed with costs; the judgment of the Trial Division is set aside; and the assessment of the appellant that was varied by that judgment is restored.

The Chief Justice (per curiam): 1. The judgment of the Trial Division is set aside.

2. The conclusions of the Trial Division on the issues that were tried by it are declared to be correct.

The Chief Justice (per curiam):—The appeal is dismissed with costs.

Sheppard, DJ:—The respondent having failed to deliver a reply, there is ordered judgment allowing the appeal. Without costs.

Lacroix, DJ:—On July 15, 1971 an assessment, No 43991, was made against defendants, claiming from them tax amounting to $50,943 under the Estate Tax Act, on the taxable value of the estate of the late Honoré Hawey, who died

Collier, J:—The appellant (sometimes hereafter “Robson Leather’’) appeals the respondent’s assessments of its income tax for its 1964 and 1965 taxation years. In the notice of appeal to this Court, Robson Leather alleged errors in respect of a number of

Thurlow, J (concurred in by MacKay, DJ) (judgment delivered from the Bench):—The issue in this appeal is whether Keevil Consultants Limited, one of three companies later amalgamated to form the appellant, was entitled to exemption under section 83 of the

Kerr, J:—This is an appeal in respect of reassessments for the plaintiff's taxation years 1969 and 1970 that were made by the Minister of National Revenue on the basis that a gain realized by the plaintiff on the sale of certain land was