CAMERON, J.:—This is an appeal from the decision of the Income Tax Appeal Board dated February 4, 1953, whereby the appellant’s appeals in respect of income tax assessments made upon him for the taxation years 1946, 1947, 1948 and 1949, were dismissed.

CAMERON, J.:—In this matter the appellant appeals from an assessment to income tax dated September 25, 1951, in respect of the taxation year 1949. There is no dispute whatever as to the facts, all of which have been agreed to by the parties and

KELLOCK, J.:—Under the will here in question the testator placed the residue of his estate in the hands of trustees upon trust ‘‘that my executors and trustees shall carry on the business of the Evening Telegram and for that purpose shall

CAMERON, J.:—This appeal is taken under the provisions of Part VI of the Dominion Succession Duty Act, Statutes of Canada, 1940-41, c. 14 as amended.

Pickup, C.J.O.:—This is an appeal by the the Treasurer of Ontario from the judgment of Judson, J., [[1953] C.T.C. 89], pronounced in non-jury Court at Milton. Two questions are involved, the first being whether succession duty is payable by reason of the

CAMERON, J.:—This is an appeal by the taxpayer from a decision of the Income Tax Appeal Board dated October 27, 1952 (7 Tax A.B.C. 177), dismissing his appeal from assessments made upon him in respect of the years 1946 to 1950 inclusive.

THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board, sub nom. No. 12 v. M.N.R. (1951), 3 Tax A.B.C. 387, dated February 16, 1951, which, except for two items, dismissed the appellant’s appeal

CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated November 21, 1952, by which it affirmed an assessment made upon the appellant for the year 1948. The appeal involves a consideration of the provisions of Section 19(1)

MCRUER, C.J.H.C.:—This is an application by the executors of the estate of the late Henry James McIntyre, for advice. Three questions are propounded for the opinion of the Court. They are as follows:

THORSON, P.:—The appellant appeals against its income and excess profits tax assessments for the years 1941 to 1945 inclusive, claiming that its income was not liable to taxation under Section 4(h) or, in the alternative, Section 4(e) of the Income War