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

THORSON, P.:—The appeals herein were brought against the Appellant’s assessments under The Excess Profits Tax Act, 1940, Statutes of Canada, 1940, chapter 32, for the years 1946 and 1947 but at the hearing it developed that the dispute

ARCHIBALD, J.:—This is an appeal against the arbitrary assessment made against the appellant, which assessment was affirmed by the Minister of National Revenue, on the 15th day of May, 1950. The assessment is for the years 1941 to 1948 inclusive. The appellant

CAMERON, J :—This is an appeal from a decision of The Income Tax Appeal Board dated August 28, 1951, by which that Board dismissed the appellant’s appeal from a Notice of Assessment dated June 30, 1950, for the taxation year 1948.

CAMERON, J.:—This is an appeal by the taxpayer from a decison of the Income Tax Appeal Board dated September 28, 1950, affirming the income tax assessment made upon the appellant for the taxation year 1947. In assessing the appellant, the respondent had