ORAL JUDGMENT

POTTER, J :—This is an appeal by the Minister of National Revenue, hereinafter called the appellant, from a decision of the Income Tax Appeal Board dated November 6, 1953, allowing an appeal from an assesment by the appellant, dated November 10, 1952,

CAMERON, J.:—This is an appeal taken under the provisions of Part VI of the Dominion Succession Duty Act (Statutes of Canada, 1940-41, c. 14 as amended) from an assessment dated February 13, 1951, in respect of the estate of Dr.