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

CASEY, J.:—This is an appeal from a judgment of the Superior Court, district of Montreal, rendered March 3, 1949, holding two of the appellants, Arthur W. Gilmour and Dominic Vincelli in contempt of Court. The facts are these :

Cameron, J.:—This is a case in which the claimant seeks to recover from the Crown the sum of $800.00, which amount was declared forfeited to the Crown by the Minister of National Revenue on December 21, 1950, and due notice whereof was served upon

ARCHIBALD, J.:—In the Information filed in this matter, the plaintiff claims that the defendants are liable to pay sales tax as licensed wholesalers, pursuant to the appropriate provisions of Part XIII of the Special War Revenue Act (since