CAMERON, J.:—By its decision dated January 10, 1953 (7 Tax A.B.C. 348), the Income Tax Appeal Board dismissed an appeal by Pickle Crow Gold Mines, Ltd. from an assessment made upon it for the taxation year 1949, and a further appeal has been taken

LEBEL, J.:—From the language of Section 32 of The Succession Duty Act, R.S.O. 1950, c. 378, particularly subsection (9) thereof, it would appear that these proceedings become a ‘‘cause’’ in this Court upon being set down or entered for

THORSON, P.:—These are appeals against the appellant’s income tax assessments for its taxation years ending November 4. 1951, and November 2, 1952.

THORSON, P.:—The appellant’s appeal against its income tax assessment for 1950 is confined to the item of $1,506.50 for interest on unpaid tax which is included therein.

THORSON, P.:—Two separate proceedings were launched by the appellant herein. In the first it appealed against its excess profits tax assessments for the years 1948 and 1944 and in the second against its excess profits tax assessments for the years 1945, 1946

THE CHIEF Justice:—This appeal involves the ascertainment of the proper amount of excess profits for its 1947 taxation year of the respondent company Anaconda American Brass Ltd. pursuant to the Excess Profits Tax Act, 1940. By Section 2(1)

CAMERON, J.:—This is an appeal and a cross-appeal from a decision of the Income Tax Appeal Board dated August 19, 1952, which allowed in part an appeal by the appellant company in respect of its 1946 taxation year. On January 31, 1946, the close

Fournier, J.:—In this information the plaintiff, under Section 86(1) of the Excise Tax Act, R.S.C. 1927, ce. 179, as amended, claims from the defendant the sum of $37,064.66 for sales tax said to be payable in respect of the manufacture