Cattanach, J:—This is an appeal by Her Majesty the Queen from a decision of the Tax Review Board, by which decision that Board allowed the appeals of the defendant from assessments to income tax made by the Minister of National Revenue for the defendant’s

Decary, J (judgment delivered from the Bench):—The appeal is from income tax assessments for the years 1963, 1964 and 1965 confirmed by a judgment of the Tax Appeal Board on September 3, 1970 and pertaining to the profit realized by the appellant

Walsh, J:—The question to be decided in the present case is whether the late Nathan Izenberg was, immediately prior to his death which occurred on August 18, 1967, competent to dispose of the capital of the estate of his wife, the late Charlotte Woldsker,

Mahoney, J:—The plaintiff is a chartered accountant not in active practice. His appeal against his 1966 and 1967 personal income tax assessments was allowed, in part, by the Tax Review Board. During those years his income was derived from employment in

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.