GALE, J. (oral) :—At the opening of the hearing of the motion I appointed Mr. Beatty to represent all unborn persons who may hereafter become beneficially entitled to any part of the estate.

THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board (1951), 4 Tax A.B.C. 359, dated July 17, 1951, allowing the respondent’s appeal from its income ‘tax assessment for the taxation year ending December 31, 1947, on the ground

THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board (1951), 5 Tax A.B.C. 45, dated September 6, 1951, allowing the respondent’s appeal from its income tax assessment for its taxation year ending January 8, 1947, on the ground

Locke, J.:—This is an appeal from a judgment of Hyndman, D.J., delivered in the Exchequer Court allowing the appeal of the Minister from a decision of the Income Tax Appeal Board, which had allowed the appeal of the taxpayer from an assessment to

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated January 19, 1952 (5 Tax A.B.C. 411), allowing an appeal by the respondent from an assessment to income tax for the taxation year

SLOAN, C.J.B.C.:—In January of 1952, some twenty-seven persons were tried on an indictment charging them with unlawfully conspiring together and with others to unlawfully keep common betting houses. This trial was conducted before an Assize Court jury at the City of

JUDSON, J.:—The Industrial Development Bank is the holder of a chattel mortgage from the defendant company. The chattel mortgage also contains a floating charge on all the assets and undertaking of the company, both present and future. The floating charge is in

CAMERON, J.:—These appeals have to do with assessments to income tax made upon the appellant for the taxation years, 1944 and 1945. The appellant is a chartered accountant, a partner in a large accounting firm in Montreal which he joined in 1945, having

GALE, J.:—After reading, and in most instances rereading, all the cases cited, and many others, I have come to the conclusion that the questions presented to the Court in this matter ought to be answered in such a way as to indicate that the sums.-received

CAMERON, J.:—This appeal by the taxpayer from a decision of the Income Tax Appeal Board dated October 16, 1951 (5 Tax A.B.C. 114), dismissing his appeal from an assessment made upon him for the taxation year 1949, came on for hearing this morning.