JUGEMENT: Les requérants en appellant de la décision du syndic rejetant leur réclamation au montant de $56,480 en alléguant qu’ils sont héritiers de leur mère qui, elle-même était héritière de Joseph-Pierre Tétrault, auquel cct'e somme serait due.
M. Le Juge P. Demers :—La question qui nous est soumise par la petition de droit est de savoir si les droits de succession étaient exigibles sur une somme de $30,000 environ donnée à la Sherbrooke Trust Co. aux conditions suivantes:
M. Le JUGE Paul-Emil Cote:— La demanderesse, alléguant qu’elle est héritière d’une succession, dont une partie minime seulement est prévue et disposée en faveur de la défenderesse par testament, et affirmant que cette dernière a caché et soustrait l’excédent dont
ANGERS, J.:—This is an appeal under sees. 58 and following of the Income War Tax Act by Edward V. Flinn, of the Town of Dartmouth, Province of Nova Scotia, against the assessment with regard to income for the year 1944, which
COLLINS, J.:—The Court, having examined the pleadings of the parties, the documents of record and the exhibits, having heard the evidence at the hearing and the argument of Counsel and having deliberated, doth now render the following judgment.
ROACH, J.A.:—By a policy of insurance issued on the 8th day of October, 1942, the Manufacturers Life Insurance Company insured the life of the late Arthur W. Carr in the principal sum of fifty thousand dollars, the policy being payable to the estate
LAnuu.s, J.:—Action sur prêt ($190).
Motifs du jugement: La grosse question qui se soulève est celle du payement des droits de succession.
O’Connor, J.:—This is an appeal under the Income War Tax Act, R.S.C. 1927, chap. 97, from the assessment for income tax for the taxation year 1938.
Cameron, J.—This is an appeal from assessments to income tax dated February 15, 1946, for the taxation years 1939 to 1943, inclusive. The appellant is a member of the legal firm of Smart and Biggar, and for each of the years in question had
CAMERON, J.:—This is an appeal by the executors of the will of the late Russel S. Smart, K.C., from assessment to income tax for the years 1939 to 1943, inclusive. Smart died on May 18, 1944, and in his lifetime had paid all income tax to which
