FOURNIER, J.:—Dans cette affaire il s’agit d’un appel de la décision de la Commission d’Appel de l’impôt sur le Revenu du 16 février 1959 relative au calcul du revenu et de la cotisation de l’impôt sur le revenu de l’appelant pour les années

LOCKE, J.:—This is an appeal from a judgment delivered in the Exchequer Court by Cameron, J., by which the appeals of the present appellant from assessments for income tax for the taxation years 1946, 1947, 1949 and 1950, except as to certain matters

TASCHEREAU, J.:—Tous les faits de cette cause ont été rapportés dans les raisons écrites de certains de mes collègues, et il est en conséquence inutile de les citer de nouveau. Je ne désire qu’ajouter quelques mots pour préciser davantage ma pensée.

RAND, J.:—This appeal raises the question under the Dominion Succession Duty Act whether in the circumstances payment of succession duty by, or out of property passing to, another than the successor is itself an additional succession to which duty

KEARNEY, J. :—This is an appeal taken from an assessment amounting to $129,374.65 made by the respondent, under the Dominion Succession Duty Act (1940-41), c. 14 and amendments. The appellants were advised thereof by notice dated May 30,

Cameron, J. :—This is an appeal from assessments to income tax made upon the appellant company for each of the fiscal years ending December 31, 1950, 1951 and 1952. The appeal raises the question as to the deductibility of certain expenses incurred by

CAMERON, J.:—This is an appeal from a decision of the Income years 1949 to 1952, both inclusive. It raises a question as to the liability of the appellant to pay income tax on the profits

CAMERON, J.:—This is an appeal by the Minister of National Revenue from two decisions of the Income Tax Appeal Board dated February 10, 1955, which allowed the respondent’s appeals from assessments for the years 1946 and 1947. In his assessment for the

THURLOW, J.:—These are appeals from reassessments of income tax and excess profits tax for the years 1944 and 1945 and of income tax for the years 1949, 1950, 1951, and 1952, all of which reassessments were made by the Minister of National Revenue

FOURNIER, J.:—Dans cette affaire, il s’agit d’un appel d’une décision rendue le 19 janvier 1954 par la Commission d’Appel de l’Impôt sur le revenu, accueillant l’appel de l’intimée, La Société Coopérative de la Vallée d’Yamaska, de cotisations d’impôt sur le revenu