THURLOW, J.:—These ten appeals are from re-assessments of income tax for the taxation years 1961 and 1962, (except those of Miller Building Limited, Career Girl Store Limited and I & A. Realty Limited which relate only to the 1962 taxation year) all

DONUHUE, J.:—This is an application by Steven Low for an order of prohibition, whereby he seeks to restrain J. L. Gourlay from conducting an inquiry under the provisions of Section 126(4) of the Income Tax Act.

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board, 38 Tax A.B.C. 449, dated June 28, 1965 whereby an appeal from the appellant’s assessment to income tax for his 1961 taxation year was dismissed. The Board held that an amount of $1,903.80 had been properly included by the Minister as part of the income received by the appellant in the taxation year in question.

GIBSON, J.:—This is an appeal and cross-appeal from the decision of the Tax Appeal Board dated November 12, 1965 concerning the tax levied against the estate of Adam Newton Leckie under the Estate Tax Act. The deceased died on January

SHEPPARD, D.J.:—In this appeal the appellant, New St. James Limited, contends:

CATTANACH, J.:—These are appeals from assessments to income tax for the appellant’s 1959, 1960 and 1961 taxation years.

CATTANACH, J.:—These are appeals from the appellant’s income tax assessments for its 1959 and 1960 taxation years.

Noël, J.:—This is an appeal from the decision of the Tax Appeal Board (88 Tax A.B.C. 152), dated April 26, 1965, dismissing appellant’s appeal from its income tax assessment for the year 1961 whereby a part of the purchase price of certain assets of

GIBSON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Tax Appeal Board dated March 12, 1965 regarding the assessment for the taxation year 1961 of the respondent. The issues for decision on this appeal are whether

JACKETT, P.:—These appeals are from the assessments of the appellant under the Income Tax Act for the 1956 and 1957 taxation years. The only question to be decided in the appeals is whether certain expenditures made during the years in