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, 1955, and duly objected thereto, whereupon on review the respondent affirmed the said assessment. It arose in consequence of the death on June 20, 1954, of Helen Richmond Day Smith, hereinafter sometimes called ‘‘Mrs. Smith’’, widow of Edgar Maurice Smith, both in their lifetime of the City of Montreal. Mrs.

DUMOULIN, J.:—This appeal was heard at Vancouver, B.C., April 12, 1957.

THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board ((1956), 15 Tax A.B.C. 200), dated May 28, 1956, dismissing the appellant’s appeal from his income tax assessment for 1947. The appeal was heard at Regina in Saskatchewan.

THORSON, P. :—This is an appeal from the decision of the Income Tax Appeal Board ((1955), 13 Tax A.B.C. 88), dated May 25, 1955, dismissing the appellant’s appeals from its income tax assessments for the years 1948, 1949, 1950 and 1951.

DUMOULIN, J.:—This is an appeal from a decision of the Income Tax Appeal Board, dated May 9, 1956 (15 Tax A.B.C. 73), in respect of the income tax assessment of the appellant for the year 1951.

KEARNEY, J.:—This is an appeal (heard in camera) from a decision of the Income Tax Appeal Board ((1955), 13 Tax A.B.C. 38), dismissing the appellant’s appeal and affirming a reassessment of his income tax for the year 1952, whereby the