Collier, J:—This appeal from a decision of the Tax Appeal Board, reported [1969] Tax ABC 928, was heard at the same time as the appeal in Louis Richstone v MNR (p 265).
The appellant here died after the decision of the Tax Appeal Board was handed down and before his appeal came on for hearing before this Court.
In my view, before an effective judgment can be pronounced, it is necessary to substitute some person, representing the present appellant or his estate, in these proceedings. Once that is done, the reasons in the appeal of Louis Richstone will apply to this appeal.