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

SHEPPARD, D. J.:—This appeal is from the judgment of the Tax Appeal Board affirming the disallowance by the Minister of National Revenue from the 1958 return of travelling and living expenses of the appellant.

JACKETT, P.:—This is an appeal from a decision of the Tax Appeal Board dismissing appeals from assessments of the appellant under the Income Tax Act for the 1959 and 1960 taxation years.

Gibson, J:—The appellant appeals from assessments made against him respecting the years 1958 to 1962 inclusive, by which he was made liable for income tax (a) on certain bonuses or discounts received in second mortgage transactions during those years; (b) on

CARTWRIGHT, J.:—This is an appeal from a judgment of Thurlow, J. dismissing an appeal from a decision of the Tax Appeal Board which dismissed the appellant’s appeal from an assessment whereby income tax in the sum of $18,690.42 was levied in respect of