Marceau, J:—The appellant, a resident of the United States, is appealing the tax assessments made against him by the Minister on December 16 and 19, 1966 and July 8, 1971, pertaining to gains he is alleged to have made over the years 1955

Mahoney, J:—In issue is the fair market value on Valuation Day, December 22, 1971, of a common share of Canadian Wallpaper Manufacturers Limited, hereafter called "the company". Such share was prescribed to be a publicly-traded share and its value prescribed

The Associate Chief Justice:—The principal issue in this appeal is whether the late George Farnsworth Phaneuf, who died on October 23, 1977, after the commencement of this appeal, was liable for income tax in respect of the value of a

Walsh, J:—This is an appeal from a decision of the Tax Appeal Board dated February 11, 1971, dismissing appellant’s appeal in respect of the taxation years 1960 to 1964 inclusive. It relates to the taxabality of a gain made on appellant’s interest

The Associate Chief Justice:—The issue in this appeal is whether the plaintiff is liable for income tax in respect of an amount of $14,500, being part of a total amount of $34,400 awarded him by a judgment of the Supreme Court