Mahoney, J:—The subject-matter of this appeal is the deduction by the defendant of $693.04 losses incurred in respect of his interest in two “tree farms” from other income in his 1969 income tax return. The Tax Review Board allowed his appeal from

Cattanach, J:—This is an appeal from a decision of the Tax Review Board whereby the plaintiff’s appeal to that tribunal from his assessments by the Minister of National Revenue to income tax for his 1969 and 1970 taxation years was dismissed.

Sheppard, DJ:—The issue is whether the interest of the appellant was purchased by him as an investment and the profit realized was capital as the appellant contends or whether at the time of purchase there was an alternative intention of resale at

Mariland, J (orally for the Court):—We are all in agreement with the reasons delivered by the Court of Appeal. We are of the view that there was no error on a point of law in the reasons of the learned trial judge. This being so,

Thurlow, J:—The issue raised by this appeal is whether certain amounts which the respondent paid to Traders Realty Limited in the taxation years 1965 to 1968 inclusive were deductible in computing the respondent’s income for those years.

Urie, J:—The plaintiff appeals from a notice of reassessment dated December 31, 1971 made by the Minister of National Revenue, wherein there was included in the plaintiff’s taxable income for its 1968 taxation year the sum of $185,312 derived from the

Cattanach, J:—These appeals from the appellant’s assessment to income tax by the Minister of National Revenue for its taxation years ending March 31, 1968 and March 31, 1969 involve the applicability of subsection (8a) of section 83A of the Income

Mahoney, J:—This action is an appeal against the disallowance by the Minister of National Revenue of the deduction of interest expense in the amounts of $2,337.32 and $2,610.42 incurred by the plaintiff and claimed in his personal income tax returns for

Thurlow, J (per curiam) (judgment delivered from the Bench):—We have decided not to hear you Mr Chalmers and Mr Storrow.

Urie, J:—The appellant appeals to this Court from a decision of the Tax Appeal Board dated August 27, 1970, wherein it was held that the respondent properly included in the appellant’s taxable income for the year 1965 the sum of $85,250 derived