CAMERON, J.:—In this case the appellant appeals from an assessment to income tax and to excess profits tax in respect of its fiscal year ending January 31, 1945. In assessing the appellant, the respondent disallowed a deduction from income of $11,574.69 claimed

ARCHIBALD, J.:—This appeal was heard in Vancouver and the evidence and argument submitted were identically the same as that submitted in the appeal of the Army & Navy Department Store Limited v. The Minister of

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated October 17, 1950 (3 Tax A.B.C. 33). By consent I heard this appeal and similar appeals in four other cases at the same time.

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

CAMERON, J.:—This appeal is taken under the provisions of Part VI of the Dominion Succession Duty Act, Statutes of Canada, 1940-41, c. 14 as amended.

ORAL JUDGMENT

POTTER, J :—This is an appeal by the Minister of National Revenue, hereinafter called the appellant, from a decision of the Income Tax Appeal Board dated November 6, 1953, allowing an appeal from an assesment by the appellant, dated November 10, 1952,

CAMERON, J.:—This is an appeal taken under the provisions of Part VI of the Dominion Succession Duty Act (Statutes of Canada, 1940-41, c. 14 as amended) from an assessment dated February 13, 1951, in respect of the estate of Dr.