CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated June 11,1951 (4 Tax A.B.C. 287), which allowed an appeal by the respondent company from an assessment to income tax made upon it

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated June 11, 1951 (4 Tax A.B.C. 270), which allowed an appeal by the respondent company from an assessment to income tax made upon

THORSON, P.:—This is an appeal under the Income Tax Act, Statutes of Canada, 1948, c. 52, from the appellant’s income tax assessment for 1949. It is brought directly to this Court under Section 55(2) of the Act as enacted by Section

ANGERS, J.:—This appeal, which is taken from the Income Tax Appeal Board’s decision of January 9, 1952, regarding the appellant’s income tax assessment for the year 1949, deals with a claim of exemption by appellant with respect to payments made by him

ANGERS, J.:—This is an appeal from the decision of the Income Tax Appeal Board regarding an assessment made on January 16, 1951.

In his notice of appeal the appellant alleges in substance: