Judge Grossberg (orally):—It will not assist me to reserve judgment in this case. It is better if I now give my decision and reasons while the evidence and the arguments of counsel are fresh in my mind.

Gibson, J:—These three appeals were heard on common evidence. The three appellants and one Roderick J Smith, as chartered accountants, carried on their practice in partnership from 1955 to January 15, 1966 when the partnership was dissolved. After that time,

Décary, J (orally):—The point at issue is whether or not a payment equivalent to a portion of a deduction of 2% of the earnings of defendant to a fund to be used partially for income-replacement purposes in case of total disability or

Pratte, J (per curiam) (judgment delivered from the Bench):—Mr Hobson, we have decided not to call on you.

The Chief Justice (per curiam) (judgment delivered from the Bench):—It is not necessary to hear you further Mr Cote. We are all agreed that, on an examination of the evidence as a whole the finding of the learned trial

Heald, J:—This is an appeal from the reassessment by the Minister of National Revenue of the plaintiff’s income tax returns for the taxation years 1967, 1968 and 1969. The Minister added to the plaintiff’s net income the following amounts as

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

Kerr, J:—This is an appeal in respect of a reassessment of income tax made by the Minister of National Revenue, dated December 29, 1972, for the plaintiff’s 1967 taxation year, and in particular from a direction made pursuant to subsection 138A(2)

Heald, J:—This is an appeal from a decision of the Tax Review Board allowing defendant’s appeal from an assessment by the Minister of National Revenue with respect to the defendant’s 1969 taxation year. Solomon Weitzman died on December 31, 1968. By

Mahoney, J:—The questions raised in this appeal are the attribution to the late Jacob Byke of certain sums as income under subsection 8(1) of the Income Tax Act for the years 1963 to 1967 inclusive and the disallowance of the deduction