SMITH, J.:—This is an appeal from the Minister of National Revenue with respect to the standard profits of the appellant. It turns wholly upon the construction of sec. 19A of the Excess Profits Act. The section reads as follows:

Lord GREENE:—This is an appeal by the executors of the Honourable Patrick Burns, deceased (who died on February 24, 1937), and six added parties who are interested under his will from a judgment of the Supreme Court of Canada ([1946] C.T.C. 253) allowing

ANGERS, J.:—In his statement of reasons for appeal the appellant says:

ANGERS, J.:—This is an appeal by Wain-Town Gas & Oil Company Limited, a body corporate having its office at Vermillion, in the Province of Alberta, against the decision of the Minister of National Revenue affirming an assessment for income and excess

SEVIGNY, J.:—LA COUR ayant pris connaissance de l’avis d’appel et du dossier :

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board, dated March 22, 1950, 2 Tax A.B.C. 55 at p. 60, which Board unanimously allowed the respondent’s appeal from an assessment to

THE CHIEF J USTICE :—The following questions of law, touching the interpretation of the British North America Acts, 1867 to 1949, have been referred to the Supreme Court of Canada for hearing and consideration :

CAMERON, J.:—This is an appeal from an assessment to income tax dated May 17, 1946, in respect of the taxation year 1944.

THORSON, P:—This is an appeal from the decision of the Income Tax Appeal Board dismissing the appellant’s appeal against his income tax assessment for the year 1946. The facts from which it rises are simple. The appellant is a barrister and solicitor

RINFRET, C.J.C.:—I would allow the appeal and reduce the valuation of the asset in question at $67,230, on the basis of the income being $9,000.00 per year. The appellants should have their costs here and below.