KEARNEY, J.:—This is an appeal from a decision of the Income Tax Appeal Board (1955), 12 Tax A.B.C. 230, dated February 4, 1955, dismissing an appeal by the taxpayer from a reassessment applicable to its taxation for the year ending June 30, 1951.

THURLOW, J.:—This is an appeal from the judgment of the Income Tax Appeal Board, 12 Tax A.B.C. 394, dismissing the appeal of the appellant from an assessment of income tax for the year 1952, whereby the appellant was assessed in respect of a sum

CAMERON, J.:—This is an appeal from assessments to income tax made upon the appellant company for each of the fiscal years ending December 31, 1950, 1951 and 1952. The appeal raises the question as to the deductibility of certain expenses incurred by the appellant in carrying out a timber survey on properties over which it had cutting rights and the preparation of a Forest Management Plan.

THURLOW, J.:—This is an appeal by the administratrix of the estate of Ambrose D. O’Brien, deceased, from an assessment of succession duties made on or about January 18, 1955, in respect of successions to property of the said deceased. The deceased died on

CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated March 23, 1955, which dismissed the appellant’s appeals from assessments made upon him for the years 1949 to 1952, both inclusive. It raises a question as to the liability of the appellant to pay income tax on the profits realized in those years on certain mortgages (including therein a small number of agreements for sale) which he had purchased at a discount. In each of the years, several of the mortgages were paid off, the appellant receiving the principal amount thereof in full.

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.