FOURNIER, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated January 7, 1957, allowing the appeal of the then appellant, Alfred Manaster, in respect of his income tax assessment for the taxation

THE Curer Justice (Abbott, Martland and Judson, JJ., concurring) :—By an information exhibited in the Exchequer Court Her Majesty the Queen under the provisions of the Excise Tax Act claimed from the appellant, Rexair of Canada Limited, a sum

THE CHIEF Justice (Judson, J., concurs) :—This is an appeal against a judgment of the Exchequer Court dismissing the appeal of the appellant, North Bay Mica Company Limited, from the decision by the Minister of National Revenue confirming the reassessment of

WELLS, J.:—This is an application by way of stated case from a finding of M. G. Gould, a Magistrate in and for the District of Nipissing.

It is stated as follows :

DUMOULIN, J.:—This is an appeal from a decision of the Minister of National Revenue, dated October 5, 1954, affirming his previous assessment of the above taxpayer’s income for the taxation year, 1952.

DUMOULIN, J.:—This is an appeal from a decision of the Minister of National Revenue, dated October 5, 1954, confirming the previous income tax assessment of the above taxpayer, Oxford Motors Limited, for the year 1952.

FOURNIER, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated November 22, 1955, whereby it was held that the one-half share of the net gain, amounting to $8,760.48, from the sale of an apartment building owned by the

DUMOULIN, J.:—This is an appeal on behalf of the late Jean Brown, executrix of the will of Sarah Brown, deceased, now represented by her executor, Frank L. Burnet, against an assessment of succession duties made and subsequently confirmed in 1950, by the

THURLOW, J.:—This is an appeal from the judgment of the Income Tax Appeal Board (14 Tax A.B.C. 384) dismissing an appeal by the appellant from an income tax assessment for the year 1951. In making the assessment, the Minister added to the income

DUMOULIN, J.:—This is an appeal from a decision of the Income Tax Appeal Board, dated August 30, 1956 (15 Tax A.B.C., p. 337), dismissing a previous appeal from a decision of the Minister of National Revenue in respect of an income tax assessment