204 EXCHEQUER COURT OF CANADA [1960] 1959 BETWEEN : RIBACK v. MORRIS F. RIBACK APPELLANT; MINISTER OF NATIONAL REVENUE AND Dumoulin J. THE MINISTER OF NATIONAL RESPONDENT. REVENUE On December 15, 1959 the Honourable Mr. Justice Dumoulin also delivered judgment dismissing the appellant's appeal. Following are the reasons for judgment: Counsel for both appellant and respondent agreed, when this case was called for hearing, that whichever way the decision went in the cognate matter of Regal Heights Limited and the Minister of National Revenue, ante p. 194 it should for parity of reasons similarly govern the present appeal. A copy of this admission may be found in the record of the case. The appeal in Regal Heights Limited and the Minister of National Revenue having been dismissed, it follows that the instant one also fails, with costs against appellant, and the relevant assessment ought not to be disturbed. Judgment accordingly.
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