MACLEAN, J.:—This is an appeal from a decision of the Minister of National Revenue in which he declared the net taxable income of the appellant, hereinafter to be called "‘the company,’’ to be $52,762.02, for the fiscal year ending November 30, 1958.

THe Chief Justice—The pertinent words of clause 4 of the will are these:

ROBERTSON C.J.O.:—Appeal from order of MeTague J. of 14th December, 1938, on an originating motion for order construing and interpreting certain parts of the will of the late Sir Albert Edward Kemp.

MCTAGUE J.:—Sir Albert Edward Kemp died on the 12th day of August, 1929. In his will dated 1st day of December, 1927, by clause 3, he gave and devised his residence, known as "Castle Frank’’ to his trustees upon certain trusts, viz., to allow

FoRMAL JUDGMENT: The appeal of the above named appellant from the judgment of the Exchequer Court of Canada pronounced in the above cause on the 26th day of February, in the year of our Lord one thousand nine hundred and forty, confirming the

ANGERS J.

TRUEMAN J.A. (dissenting in part) :—The University of Manitoba was founded by ec. 11 of the Statutes of Manitoba, 1877 (40 Vict.) as a body politic and corporate. By s. 2 it is provided that the corporation may purchase, take and hold, real and

(iii) That the law has determined that the advocate exercises his profession in an office designed for intellectual endeavour and never in a “place of business.”

THE CHIEF Justice.—This appeal raises a question of the construction and application of section 17 of the Income War Tax Act (ch. 97, R.S.C. 1927) which is as follows:

et

MACLEAN, J.:—This is an appeal taken by the Executors of the Will of the late W. E. H. Massey, of Toronto, from the decision of the Minister of National Revenue affirming an assessment for income tax, for taxation period of 1929. The point in