ARCHIBALD, J.:—This appeal was heard in Vancouver and the evidence and argument submitted were identically the same as that submitted in the appeal of the Army & Navy Department Store Limited v. The Minister of

ARCHIBALD, J.:—This appeal was heard in Vancouver, British Columbia, at the same time the appeal in Army & Navy Department Store (Western) Limited was heard. The two appeals involve exactly the same question and the only evidence taken was a brief statement

THORSON, P.:—These appeals are brought by National Trust Company Limited as executor of the last will and testament of Robert Ray McLaughlin, who died on September 23, 1947, against his income tax assessments for 1944 and 1945 levied after his death.

SAINT-PIERRE, Acting Judge:—This is an appeal from the judgment of the Income Tax Appeal Board under date of June 22,1951, with respect to the notice of assessment for the taxation years 1947 and 1948 of la Société Coopérative Agricole du Comté de

SAINT-PIERRE, Acting Judge:—Il s’agit d’un appel du jugement du président de la Commission d’Appel de l’impôt sur le revenu en date du 2 août 1951 qui a rejeté avec dépens l’appel de l’appelante de la décision du Ministre du Revenu National qui avait

CAMERON, J.:—By its decision dated February 5, 1952, the Income Tax Appeal Board disallowed the appellant’s appeal from assessments to income tax for the years 1946, 1947 and 1948 (5 T.A.B.C. 375). From that decision an appeal is now taken to this Court.

TASCHEREAU, J.:—In February, 1948, the appellant duly filed an Income and Excess Profits Tax return for the 1947 taxation year, but failed to show any excess profits tax payable. The con- tention is based on Section 3 of the Excess Profits Tax

HENDERSON, J.A.:—This is an appeal from an order of Mr. Justice Hogg dated January 15, 1951, upon an application of the executors and trustees of the estate of the late Helen Gertrude Fleck for the advice and direction of the Court upon the

HOGG, J. A.:—Mrs. Helen Gertrude Fleck, late of the City of Ottawa, widow, died on the 19th June 1941, and probate of her last will and testament was granted by the Surrogate Court of the County of Carleton on the 26th December 1941, to Mr. John

CAMERON, J.:—This is a claim referred to the Court by the Minister of National Revenue under the provisions of Section 176 of the Customs Act, R.S.C. 1927, c. 42, as amended. On November 14, 1950, the Minister gave his decision under Section