Decary, J (orally):—This is an appeal from a judgment of the Tax Appeal Board dated September 1, 1970 confirming, for all practical purposes, an income tax assessment for the taxation year 1963. The Minister has included, in computing the income of the appellant,

Mahoney, J:—This is an appeal from “net worth” assessments for the years 1967, 1968, 1969 and 1970 made by the Minister of National Revenue as a result of the plaintiff’s failure to file income tax returns for those years. This appeal was heard after an

Mahoney, J:—This is an appeal from “net worth” assessments for the years 1965 to 1970 inclusive made by the Minister of National Revenue as a result of the plaintiff’s failure to file income tax returns for the years 1965 through 1968 and his filing of

Kerr, J:—The action in which the present application is made is an appeal by Her Majesty from a judgment of the Tax Review Board allowing an appeal by the defendant from assessments for income tax for his 1965, 1966, 1967 and 1968 taxation years. In

Heald, J:—These three cases were heard together on common evidence by the consent of all parties. The plaintiff, as represented by the Minister of National Revenue issued income tax assessments against all three defendants who are brothers, bringing into income the

Thurlow, J:—This appeal from reassessments for the years 1946, 1947 and 1951 to1957 inclusive was heard at the same time as the appeal in file number A-53-72 of Mark G Smerchanski and so far as applicable the same submissions were put forward on behalf of this appellant as for the appellant Smerchanski. For the reasons given in the Smerchanski appeal, a copy of which is filed herewith, this appeal also fails and in my opinion should be dismissed with costs.

Thurlow, J:—This is an appeal from a judgment of the Trial Division which dismissed the appellant’s appeal from reassessments of income tax made on or about July 8, 1964 for the years 1945 to 1959 inclusive. While two other issues were discussed

Pratte, J:—This is an appeal from the decision of the Tax Review Board, dismissing the plaintiff’s appeal from his income tax assessment for the year 1969.

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.