CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated July 3, 1950. The respondent herein had appealed from an assessment dated June 1, 1949, in respect of one item of his income

SIDNEY SMITH, D.J.:—The appellant appeals from a re-assessment by the Minister of his income for 1944. By this assessment the Minister added $290,000.00 to his income for that year. The transaction on which the Minister based his action was as follows :

ANGERS, J.:—This is an appeal from the judgment of the Income Tax Appeal Board rendered on December 21, 1949, dismissing the appeal of George Edwin Beament to the said Board.

KELLY, J. [In part] :—The final question submitted was:

THORSON, P.:—On July 27, 1950, a certificate made under section 108 of The Income Tax Act, Statutes of Canada, 1948, chapter 52, was registered in this Court showing that certain amounts payable under the Act by the defendant had not been

ANGERS, J.:—This is an appeal under sections 58 and following of the Income War Tax Act, made applicable to matters arising under the provisions of the Excess Profits Tax Act, 1940, in virtue of

SIDNEY SMITH, D.J.:—This case turns on the question whether the appellant company’s profits for 1947 subject to Excess Profits Tax were or should have been reduced by an amount which it claimed should be allowed to meet future depreciation

RICHARDS, U.J.:—The Dexter Construction Company, Limited, is a company incorporated under the laws of the province of New Brunswick. Its head office is at Fairville in the county of the city and county of Saint John. It is engaged in highway construction

R. T. GRAHAM, D.J.:—This is an appeal by (Mrs.) Phyllis Bouck from her assessment for income tax for the year 1944.

EGBERT, J.:—The executors and trustees of the will of Frank Robertson Webster, deceased, apply under The Trustees Act, R.S.A. 1942, ch. 215, for the advice and discretion of the court on the following questions :