CAMERON,
J.:—This
is
an
appeal
by
the
Minister
of
National
Revenue
from
a
decision
of
the
Income
Tax
Appeal
Board
dated
December
4,
1950
(8
Tax
A.B.C.
209).
By
consent,
I
heard
this
appeal
and
similar
appeals
in
four
other
cases
at
the
same
time.
In
the
other
cases,
the
Minister
of
National
Revenue
had
also
appealed
from
decisions
of
the
Income
Tax
Appeal
Board,
the
respondents
being
L.
D.
Caulk
Co.
of
Canada,
Ltd.
(No.
46469),
Dominion
Dental
Co.
Ltd.
(No.
43983),
S.
S.
White
Co.
of
Canada
(No.
43982),
and
Goldsmith
Brothers
Smelting
&
Refining
Co.
Ltd.
(No.
48981).
The
principles
involved
in
each
case
were
precisely
the
same
and
it
was
therefore
agreed
that
a
formal
judgment
should
be
rendered
in
one
case
only
and
that
that
judgment
should
be
applicable
to
all.
In
this
case
the
Minister,
in
the
Notice
of
Assessment
dated
March
13,
1950,
for
the
taxation
year
1948,
disallowed
a
deduction
of
$17,212.15,
said
to
have
been
incurred
for
legal
expenses.
The
Income
Tax
Appeal
Board
found
that
of
that
sum
only
$9,701.41
was
actually
disbursed
by
the
respondent
in
the
taxation
year
1948
and
that
that
expenditure
was
incurred
in
payment
of
solicitors’
fees
and
counsel
fees,
in
preparation
for
and
at
the
trial
of
charges
laid
against
the
respondent
and
others
following
the
report
of
the
Commissioner
under
the
Combines
Investigation
Act.
The
Board
allowed
the
respondent’s
appeal
as
to
the
said
sum
of
$9,701.41,
vacated
the
assessment
and
referred
the
matter
back
to
the
Minister
to
allow
the
said
deduction.
The
Board
further
disallowed
the
appeal
as
to
the
sum
of
$7,510.74,
that
sum
having
been
expended
in
a
subsequent
year.
The
Minister
of
National
Revenue
now
appeals
from
the
said
decision
of
the
Income
Tax
Appeal
Board,
but
no
cross
appeal
was
taken
by
the
respondent
herein.
Judgment
has
now
been
given
in
the
Caulk
case
[
[1952]
C.T.C.
1]
and
for
the
reasons
therein
given
the
decision
of
the
Income
Tax
Appeal
Board
is
affirmed
and
the
appeal
herein
will
be
dismissed
with
costs
to
be
taxed.
Judgment
accordingly.
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