Robertson J.A.: — We are all of the view that Mogan J.T.C.C. did not err in concluding that the moneys received by the appellant were on account of income and not capital. We have not been persuaded that his appreciation of the facts, with respect to whether or not the appellant possessed the requisite “intention”, is anything but reasonable. Accordingly, the appeal will be dismissed with costs and the appeals in the two other related cases will likewise be dismissed. There shall be one set of costs for the appeals.
Appeals dismissed.