RINFRET J.:—The appeal concerns the income tax assessments levied against the appellant by the Commissioner of Income Tax for the Province of British Columbia. The appellant Firestone Tire and Rubber Co. of Canada Ltd. is a Dominion company having its head

MACDONALD J.:—This is an appeal by the Executors of the Estate of the late John Gillespie from the decision of the Provincial Treasurer confirming assessment to Income Tax of certain premiums paid under a policy of insurance on the life of said John

RIDDELL J.A.:—This is an appeal by the Corporation of the City of Toronto pursuant to the provisions of s. 85(1) of the Assessment Act, R.S.O. 1937, c. 272, by way of case stated by His Honour Ian Macdonell, Judge of the County Court

Kerwin J. :—This action is concerned with a tax sale held by the Township of Tisdale in the Province of Ontario in the year 1939. In 1909, the plaintiff, Allan G. Cavana, purchased the fee simple in the north part of broken lot 1, concession 5,

HENDERSON J.A.:—An appeal by way of stated case from the judgment of His Honour Judge Coughlin of the County of Essex, dated January 2, 1942.

ROBERTSON C.J.O.:—This is an appeal by way of a stated case,

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from the decision of Judge Barton of the County Court of the County of York, in an assessment appeal.

Sir LYMAN P. Durr C.J.C.:—The interrogatory referred to us is in the following terms :

APPEAL by taxpayer from a decision of the Minister of National Revenue affirming income tax assessments as levied by the Commissioner of Income Tax for the taxation years 1934 to 1939 inclusive. All material facts are fully set forth in the following

HOGG J.:—On September 11, 1941, the surface rights of Lot No. 40 on Wilson Ave. in the Town of Timmins, Ontario, as shown on Plan M 22 (Sudbury) in the office of Land Titles at Cochrane, were sold at a tax sale by the Treasurer of the

ROBERTSON C.J.O.:—This is an appeal by the County of Lambton from the judgment of Judge Miller, Judge of the County Court of the County of Lambton, dated December 10, 1941, on an appeal by the Village of Point Edward from the equalization of local