W O Davis:—These appellants being fellow members of the partnership association known as The R B White Clinic, of Penticton, BC, of which Dr William H White is also a participating member; and all three having appealed against assessments to income tax for the 1965 taxation year.
For the reasons for judgment issued this day in the appeal of William H White v MNR, these appeals are allowed in part, to the extent indicated in the White judgment, with respect to car operating expenses, capital cost allowance on business automobiles and certain telephone charges assessed as a benefit to the appellants, and the assessments in question are referred back to the Minister for reassessment accordingly.
Appeals allowed in part.