RITCHIE, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board, rendered on December 1, 1954, allowing an appeal from the assessment by the Minister on the income of the respondent company under the

RITCHIE, J.:—This is an appeal from a reassessment made by the Minister of National Revenue on October 6, 1954, in respect to the income of Gordon Chutter of Vancouver for the 1952-1953 taxation years.

RITCHIE, J.:—This is an appeal by the Minister of National Revenue from the decision of the Income Tax Appeal Board dated August 19, 1954, 11 Tax A.B.C. 184, and which allowed an appeal from a reassessment of income tax made by the Minister on

Ritchie, J.:—This is an appeal by National Paving Company Limited, hereinafter referred to as ‘‘the appellant company”, from an income tax assessment in the amount of $112,012.68 made by the Minister of National Revenue in respect to its 1951 taxation year.

CAMERON, J.:—This is an appeal from a decision of the Chairman of the Tax Appeal Board, dated November 27, 1954, 11 Tax A.B.C. 424, which dismissed an appeal from a reassessment dated October 30, 1952, (as amended in the notification by the Minister

Ritchie, J.:—This is an appeal from the decision of the Income Tax Appeal Board (10 Tax A.B.C. 41), dated January 29, 1954, dismissing the appellant’s appeal from income tax reassessments for the 1948 and 1949 taxation years.

VISCOUNT Simonds This appeal from a judgment of the Supreme Court of Canada which dismissed an appeal from a judgment of the President of the Exchequer Court of Canada raises a question of novelty and importance. The appellant is the Minister of National