FOURNIER, J.:—This is an appeal from the decision of the Income Tax Appeal Board, dated December 29, 1953, which allowed the respondent’s appeal from its income tax assessment for its taxation years 1947 and 1948, on the ground that the respondent was not

RITCHIE, J.:—The appellant has appealed from a decision of the Income Tax Appeal Board dated June 8, 1954, dismissing appeals by it from reassessments made by the Minister of National Revenue in respect to its income from the 1950 and 1952 taxation years.

HYNDMAN, D.J.:—This is an appeal from a decision of the Income Tax Appeal Board (12 Tax A.B.C. 183) in respect to the income of the said respondent for the 1952 taxation year, involving Sections 8 and 4 and 139(1) (e) of the Income Tax

RITCHIE, J.:—This is a proceeding in rem commenced by an information exhibited on behalf of Her Majesty by the Deputy Attorney General of Canada claiming to have condemned as forfeited to the Crown a 1954 Ford one-ton truck, serial number