CAMERON, J.:—This is an appeal by the Minister of National Revenue from two decisions of the Income Tax Appeal Board dated February 10, 1955, which allowed the respondent’s appeals from assessments for the years 1946 and 1947. In his assessment for the year 1946, the Minister had added to the respondent’s declared income certain profits received by the latter in that year in respect of the sale of pipe and the sale of salt rights. Similarly, in 1947 there was added to his declared income a further amount of profit received from the sale of salt rights.

CAMERON, J.:—This is an appeal by the Minister of National Revenue from two decisions of the Income Tax Appeal Board, both dated February 10, 1955, one of which allowed the respondent’s appeal from assessment for the year 1946, the other allowing in part

THURLOW, J.:—This is an appeal by the executors of the estate of Samuel Orem Torrance, deceased, from an assessment of succession duties made by the Minister of National Revenue on or about June 2, 1955, and confirmed by him on December 8, 1955, in

THURLOW, J.:—These are appeals from reassessments of income tax and excess profits tax for the years 1944 and 1945 and of income tax for the years 1949, 1950, 1951, and 1952, all of which reassessments were made by the Minister of National Revenue in respect of the appellant’s income for the years in question on or about May 31, 1955, and all of which were confirmed by him on March 9, 1956. The appeals were heard together.

THURLOW, J.:—This is an appeal by the Minister of National Revenue from the judgment of the Income Tax Appeal Board. 14 Tax A.B.C. 160, allowing the appeal of the respondent against its income tax assessment for the year 1951.

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated November 25, 1955 (14 Tax A.B.C. 110) allowing the respondent’s appeals from reassessments made upon him for the years 1947 to 1952,

CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated April 24, 1956 (15 Tax A.B.C. 62), dismissing the appellant’s appeal from a reassessment dated June 29, 1955, in respect of the appellant’s taxation year ending March 31,

/ THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board, sub nom. No. 295 v. M.N.R. (1955), 14 Tax A.B.C. 81, dated November 10, 1955, dismissing the appellant’s appeals against his income tax

FOURNIER, J.:—Dans cette affaire, il s’agit d’un appel d’une décision rendue le 19 janvier 1954 par la Commission d’Appel de l’impôt sur le revenu, accueillant l’appel de l’intimée, La Société Coopérative de la Vallée d’Yamaska, de cotisations d’impôt sur le revenu pour les années d’imposition 1947, 1948 et 1949.

DUMOULIN, J.:—This appeal was heard at Vancouver, B.C., on April 17 and 18, 1956.