Case H22

FE Dubout Ch

P Gerber M

No. 3 Board of Review

Judgment date: 25 May 1976.

F.E. Dubout (Chairman): In this, reference, I have had the benefit of reading the decision prepared by my colleague Dr. Gerber, and I find myself entirely in agreement with the conclusion he has reached and his reasons therefor. My decision accordingly is that the assessments for the years ended 30th June, 1971 and 1972 should be confirmed and that a deduction of $15 should be allowed in the amended assessment for the year ended 30th June, 1974 and the assessment for the year ended 30th June, 1975.

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