Wilson, C.J.:—The Department of National Revenue, under the provisions of the Income Tax Act, has essayed to seize certain documents in the possession of Mr. Marshall, a solicitor, contained in a file relating to the affairs of his clients,

JACKETT, P.:—This is an appeal by the Estate of Chesley Arthur Crosbie of the City of St. John’s, Newfoundland, who died on December 26, 1962, from an assessment under the Estate Tax Act, chapter 29 of the Statutes of Canada, 1958, as

GIBSON, J.:—Both these appeals concern the taxation year 1958. In both appeals there have been minutes of partial settlement between the parties filed, and the only issue for decision is whether the appellants should be taxed in the 1959 taxation year instead

GIBSON, J.:—The issue in this appeal is whether the sum of $13,840.47 advanced by the appellant to a United States company known as Detroit-National Automobile Company is deductible from the appellant’s income for the taxation year 1960.

GiBson, J.:—In this appeal the issue is whether the appellant, a married person, who had heretofore transferred certain farm property to his wife, is entitled for the taxation year 1963 to deduct the loss in that year from the operations of such property,

DUMOULIN, J.:—This is an appeal from the Tax Appeal Board’s decision, dated June 8, 1964, in respect of an income tax assessment for 1960 of the Reader’s Digest Association (Canada) Ltd.—Sélection du Reader’s Digest (Canada) Ltée, a printing and publishing

Noël, J.:—This is an appeal from a decision of the Tax Appeal Board, dated October 21, 1964, dismissing the appellant’s appeal for want of prosecution from an assessment to income tax dated November 8, 1960, whereby a tax in the amount of $145,336.37

CATTANACH, J.:—These appeals by the three taxpayers named in the above styles of cause and which, for the purposes of convenience, will hereinafter be referred to as Quemont, Rio Algom and MacLeod-Cockshutt.

GIBSON, J.:—These appeals were tried together because the same evidence and argument was applicable to each.

THURLOW, J.:—This is an appeal from a judgement of the Tax Appeal Board, 37 Tax A.B.C. 164, which allowed an appeal by the respondent from re-assessments of income tax for the years 1959 and 1960. The issue in the appeal is whether amounts of