Edmund Howard Smith and Montreal Trust Company, Executors Under the Will of Helen Richmond Day Smith, Et Al. v. Minister of National Revenue, [1957] CTC 429, 58 DTC 1015 -- text

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.

Charles K. Buchbach v. Minister of National Revenue, [1957] CTC 417, [1957] DTC 1263 -- text

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.

Judgment Accordingly. Manitoba Dairy & Poultry Co-Operative Ltd. v. Minister of National Revenue, [1957] CTC 400, 57 DTC 1278, [1957] CTC 401 -- text

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.

William Ewart Bannerman v. Minister of National Revenue, [1957] CTC 375, 57 DTC 1249 -- text

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

Alex W. Mitchell v. Minister of National Revenue, [1957] CTC 371, 57 DTC 1268 -- text

THORSON, P.:—This is an appeal from the appellant ‘s income tax assessment for 1955. The facts from which it arises are not in dispute. In the amount of taxable income reported by the appellant on his income tax return for 1955 there was included

Robert Organ v. Minister of National Revenue, [1957] CTC 369, 57 DTC 1262 -- text

CAMERON, J.:—This is an appeal from a reassessment dated March 8, 1955, made upon the appellant in respect of his income for the year 1953. In that reassessment the respondent added to the appellant’s declared income the sum of $63,353,78, representing the

Seagull Steamship Co. Of Canada Ltd. v. Minister of National Revenue, [1957] CTC 323, 57 DTC 1220 -- text

Fournier, J.:—This is an appeal and a cross-appeal from a decision of the Income Tax Appeal Board dated February 15, 1954, allowing only in part the appellant ‘s appeal against its tax assessment for 1951.

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