MARTLAND, J. (all concur) :—This appeal is from a judgment of Cameron, J., in the Exchequer Court, who allowed an appeal by the respondent from a decision of the Income Tax Appeal Board. The Board had allowed the appellant’s appeal from reassessments for income tax for the years 1952, 1958 and 1954.

CAMERON, J.:—This is an appeal from a re-assessment to income tax made upon the appellant for the year 1953 and dated June 2, 1958. In his tax return for that year the respondent showed a taxable income of $12,472.00 and a tax payable of

CAMERON, J.:—This is an appeal made under Section 58 of the Excise Tax Act, R.S.C. 1952, e. 100, as amended, from a declaration of the Tariff Board dated March 31, 1959 (Appeal No. 496). Section 30 of the Act levies a consumption

Noel, J.:—This is an appeal from an assessment to income tax for the taxation year 1954 wherein a tax in the sum of $7,300.87 was levied by reason of the Minister’s findings, namely that a sale of the taxpayer’s land, furniture and fixtures and

Noel, J.:—This is an appeal from a judgment of the Income Tax Appeal Board (23 Tax A.B.C. 233) which affirmed reassessments with respect to the appellant’s income tax assessments for the years 1952, 1953 and 1955, by which the amount of profits realized

CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated April 9, 1957 (17 Tax A.B.C. 100) allowing the respondent’s appeals from re-assessments made upon him for the taxation years 1951, 1952 and 1953, and dated September 1,

DUMOULIN, J.:—The Minister of National Revenue has filed this appeal against a decision, dated November 26, 1959, of the Income Tax Appeal Board, 23 Tax A.B.C. 120, affirming respondent’s objection to a re-assessment of its income tax for 1953.

DUMOULIN, J.:—This is an appeal from a decision of the Tax Appeal Board, dated September 26, 1961 (27 Tax A.B.C. 408) dismissing Hargal Oils’ appeal in respect of the re-assessment of its income tax for 1958.

THURLOW, J.:—This is an appeal from a judgment of the Tax Appeal Board allowing an appeal by the respondent and vacat- ing à re-assessment of income tax for the year 1958. The matter in issue is the deductibility in computing income for income tax

NOEL, J.:—Pour l’année 1951, M. Georges St-Aubin, de Montréal, qui se déclare industriel mais qui en fait de marchand de fourrures est devenu hotelier, se vit imposer sur son revenu une taxe additionnelle afférent à un profit de $80,070.32 réalisé sur des