KERWIN, J.:—This is an appeal by J. R. Moodie Company Limited against a decision of the Exchequer Court affirming an assessment for excess profits tax for the year 1940 under The Excess Profits Tax Act, being chapter 32 of the

CAMERON, J.:—This is an appeal from assessment to succession duties under the Dominion Succession Duty Act (Statutes of Canada, 1940-41, ec. 14) and dated March 4, 1947. The appellant is a beneficiary under the last will and testament of

TASCHEREAU, J. (concurred in by the Chief Justice) — The Minister of National Revenue appeals from a judgment of the Exchequer Court of Canada rendered on the 28th of October, 1947, maintaining the respondent’s appeal from an assessment of succession duties

CAMERON. J.:—This appeal is from an assessment made by the respondent under the provisions of the Dominion Succession Duty Act, 1941, as amended. The appellants are respectively the nephew and niece of the late Mary Catherine Fisher who died

CAMERON, J.:—This is an appeal from an assessment to income tax dated March 19, 1948, for the taxation year 1945. The appellant in that year was a salesman of securities on the staff of C. C. Fields and Co. (stockbrokers of Toronto) and was paid

CAMERON, J.:—This is an appeal from an assessment to income tax dated February 2, 1940, for the taxation year 1938. The appellant is the widow of James Cooper who died in 1981. By his will he appointed Maurice Pougnet and E. F. Ladore to be

TRELEAVEN, J.:—The testator left an estate which was valued for succession duty purposes at the sum of $74,495.75. Of this amount the value of the bequests to the widow total $59,512.55, leaving the remainder (after deducting the $200 for masses, as provided

URQUHART J.:—Application by the executor for interpretation of the will and codicil of the deceased. All parties interested in the controversy have been duly served under the directions of Wells .J.

THORSON, P.:—This appeal raises the question whether the profits of an optometrist are exempt from liability to taxation under The Excess Profits Tax Act, 1940, Statutes of Canada, 1940, chap. 32. The appellant, an optometrist at

KERWIN, J.:—On October 7, 1937, W. Herbert Brookfield, domiciled and resident in Nova Scotia, made an arrangement with Royal Trust Company under which the latter, from time to time, on his instructions, bought shares of the capital stock of various companies