ARCHIBALD, J.:—This is an appeal by Sutton Lumber and Trading Company Limited from an assessment for excess profits tax for the year 1946, confirmed by the Minister of National Revenue. In the Statement of Claim, as well as in the “ * Opening

THORSON, P.:—This was an appeal against the appellant’s income tax and excess profits tax assessment for 1944 of which notice was given to it on March 1, 1947. On the assessment the Minister disallowed part of the appellant’s claim for depreciation and

Locke, J.:—The question to be determined in the present matter is whether certain profits realized by the appellant in the taxation years 1946, 1947 and 1948 were income, within the meaning of that term as defined by subsection 1 of Section 3 of the

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated August 27, 1951 (4 Tax A.B.C. 397) which allowed the appeal of the respondent from its assessment to income tax for its fiscal

ARCHIBALD, J.:—This appeal is against an assessment for both income tax and excess profits tax made with respect to the taxable income for the period ending April 30, 1944, and confirmed by the Minister of National Revenue.

ARCHIBALD, J.:—The appellant was assessed for income and excess profits tax for the year 1945 and appealed from said assessment, which said appeal was disallowed by the Minister and the appellant duly served and filed his notice of dissastis- faction from the

CAMERON, J.:—This is an appeal from the decision of the Income Tax Appeal Board dated January 9, 1951, whereby the appellants’ appeals to that Board from assessments to income taxes for the years 1946, 1947 and 1948 were disallowed.

CASGRAIN, J.S.C.:—Le demandeur est marié sous le régime de la communauté de biens. Comme ascendant, en qualité d’héritier et à titre de chef de la communauté, il réclame au défendeur la somme de $9612, pour dommages-intérêts résultant de la mort de son

FERGUSON, J.:—This is an appeal under Section 32 of The Succession Duty Act, R.S.O. 1950, c. 378, by Edith Mae Thompson, residuary legatee under the will of Daniel Harris Williams, from the decision of the ‘Treasurer of Ontario with

CAMERON, J.:—In the matter of the appeal by the Minister of National Revenue, appellant, and the Lakeview Golf Club Limited, respondent, this is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board, dated November