Berger, J:—This case entails a consideration of the reach of provincial taxing power under the Succession Duty Act, RSBC 1960, c 372.

The Chief Justice:—This is an appeal from a judgment of the trial division dismissing an action appealing against the assessment of the appellant under part I of the Income Tax Act for the 1975 taxation year.

Smith, DJ:—This is an appeal by the plaintiff by way of trial de novo from a decision of the Tax Review Board, dated October 13, 1976, which decision allowed the defendant’s appeal against a reassessment of his income and tax liability therefor

Mahoney, J:—This action, an appeal from a decision of the Tax Review Board rendered in 1972, in respect of the reassessment of the plaintiff’s 1956 personal income tax, came on for trial at Windsor, Ontario, on May 31, 1978. The final reassessment

Walsh, J:—This is an appeal from a decision of the Tax Review Board rendered on May 31, 1976 allowing defendant’s appeal against reassessments for income tax for the 1971 and 1972 taxation years with respect to amounts of $7,717.99 received by him

Collier, J:—For this taxation year 1972, the defendant sought to deduct, in calculating his income tax, an amount of $4,420. He relied On paragraph 60(b) of the Income Tax Act. That provision is as follows:

Mahoney, J:—This is an appeal from a decision of the Tax Review Board, [1974] CTC 2095; 74 DTC 1054, upholding a determination that, for its 1966, 1967 and 1968 taxation years, the plaintiff was an associated company with Imperial Optical Co Ltd,

Martland, J (concurred in by Spence, Pigeon, Dickson and Beetz, JJ):—This is an appeal from a decision of the Federal Court of Appeal which upheld a judgment of the Federal Court, Trial Division, which had dismissed with costs an action, launched

Smith, DJ:—The issue in this case is whether $19,000 expended by the defendant and his partner, J I Kjeldsli, was a deductible expenditure as claimed by the defendant, in his income tax return for the year 1969, made for the purpose of

Walsh, J:—This is an appeal from the decision of the Tax Review Board dated March 25, 1977, dismissing plaintiff’s appeal from an income tax assessment for its 1973 taxation year. In assessing plaintiff the Minister of National Revenue had included in