FOURNIER, J.:—This is an appeal from the decision of the Income Tax Appeal Board of July 11, 1952, dismissing the appellant’s appeal from his income tax assessment for 1946, whereby a certain amount which he had received from Fine Silk Limited, a

MONTPETIT, J.:—Attendu que les requérants, dans leur pétition de droit qui a été dûment reçue le 26 mai 1951, sous le seing du lieutenant-gouverneur de la province de Québec, demandent à la Cour de recommander et d’ordonner à Sa Majesté le Roi et

Potter, J.:—This is a proceeding by way of Information within Section 30 of the Exchequer Court Act, chapter 34 of the R.S.C. 1927, as amended, now Section 29 of chapter 98 of the R.S.C. 1952, brought in accordance with the provisions

KERWIN, J.:—In this appeal nothing turns upon the credibility of the appellant but having read the record since the argument, I am of opinion that the trial Judge came to the right conclusion. The principle to be applied is well settled and its application

Potter, J.:—This is a proceeding by way of Information within Section 30 of the Exchequer Court Act, chapter 34 of R.S.C. 1927, as amended, now Section 29 of chapter 98 of R.S.C. 1952, brought within the provisions of Section 108 of

KEARNEY, J.:—This is an appeal taken from an assessment amounting to $129,374.65 made by the respondent, under the Dominion Succession Duty Act (1940-41), c. 14 and amendments. The appellants were advised thereof by notice dated May 30, 1955, and duly objected thereto, whereupon on review the respondent affirmed the said assessment. It arose in consequence of the death on June 20, 1954, of Helen Richmond Day Smith, hereinafter sometimes called ‘‘Mrs. Smith’’, widow of Edgar Maurice Smith, both in their lifetime of the City of Montreal. Mrs.