Addy, J:—The plaintiff is appealing a decision of the Tax Review Board which upheld a decision of the defendant in reassessing him for the taxation year 1968.

Dubé, J:—Plaintiff, who is a member of the Society of Jesus, is appealing against the assessments made by the Minister on July 9, 1974 refusing him the following deductions for the following years:

Pratte, J (concurred in by Le Dain, J and Hyde, DJ):—This is an appeal against a decision of the Trial Division dismissing appellant's appeal against assessments of its income tax for 1965, 1966 and 1967. By these assessments the Minister of National Revenue

Pratte, J (concurred in by Le Dain and Hyde, JJ):—The Minister of National Revenue is appealing the decision of the Trial Division which allowed the appeal brought by respondent against an assessment made under the Dominion Succession Duty Act,

Smith, DJ:—This is a motion by the defendant for an order

Gibson, J:—What is the subject matter in this appeal from assessment is a deemed realization of a gain on capital property consisting of certain common shares in Mastronardi Produce Limited because of the death of the owner of these shares on

Dubé, J:—Defendant, a corporation formed on January 21, 1970 for the purpose of transporting mail, is appealing an assessment by the Minister of National Revenue for the taxation year 1970, which included in the computation of plaintiff’s income the sums

Walsh, J:—This case was heard on common evidence with eleven other cases bearing Court Nos T-4291-74, Sigmund J Vaile v Her Majesty the Queen, T-4258-74, Ralph O Howie v Her

Heald, J (concurred in by Ryan, J and MacKay, DJ):—This is an appeal from a judgment of the Trial Division, the effect of which was to restore the reassessments issued by the respondent in respect of the 1968 and 1969 taxation years of the appellant. By an order made on consent, all relevant evidence adduced at the trial of the action MNR v Ablan Leon (1964) Limited (Court File A-226-74)* applies to this action.

Heald, J (concurred in by Ryan, J and MacKay, DJ):—The above three actions are appeals from a judgment of the Trial Division dismissing the Minister’s appeal from a decision of the Tax Review Board vacating income tax assessments in respect of each