CARTWRIGHT, J.:—This is an appeal from a judgment of the Court of Appeal for Ontario [[1955] C.T.C. 170] dismissing an appeal by the Treasurer of Ontario from the judgment of Stewart, J. [[1955] C.T.C. 36] which allowed the appeals of the respondents from

THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board (1956), 15 Tax A.B.C. 381, dated August 31, 1956, allowing the respondent’s appeal against his income tax assessment for 1954.

FOURNIER, J.:—Dans cette affaire, il s’agit d’un appel d’une décision du Ministre du Revenu national confirmant une cotisation pour fins de droits successoreaux par laquelle le produit total d’une police d’assurance-dotation émise sur la vie de Lucien Frégeau fut ajouté