THURLOW, J.:—This is an appeal by the executors of the estate of Michael J. Conway, deceased, from a judgment of the Tax Appeal Board (34 Tax A.B.C. 390) dismissing their appeal from an assessment of estate tax. On June 7, 1961 when Michael J.

NOËL, J.:—This is an appeal from a decision of the Tax Appeal Board (28 Tax A.B.C. 176) in respect of the assessment of the appellant under Part I of the Income Tax Act for the taxation years 1954 and 1955. The Tax Appeal

DUMOULIN, J.:—On April 17, 1963, a tax in the sum of $5,958.18 was levied in respect of the appellant’s income for taxation year 1962. The Tax Appeal Board, on September 25, 1964, affirmed this levy (37 Tax A.B.C. 78); hence the instant appeal.

DUMOULIN, J.:—The Minister of National Revenue is appealing a decision of the Tax Appeal Board, dated September 24, 1964 (36 Tax A.B.C. 324 at 330), allowing the respondent’s appeal from the assessments of December 12, 1962, wherein taxes in the amounts of

HALL, J. (in Chambers) :—The application for leave to appeal to this Court from the judgment of the learned President of the Exchequer Court dismissing an application by the applicants for an order quashing the respondent’s appeal from the judgment of the

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board dated June 18, 1963 whereby the Board dismissed an appeal of the appellant from the assessment of the Minister under the Income Tax Act, R.S.C. 1952, c. 148, for the appellant’s 1958 taxation year.

CATTANACH, J.:—These are appeals from assessments under the Income Tax Act, R.S.C. 1952, c. 148 of Mandrel Industries, Inc. for its 1958 and 1959 taxation years.

DUMOULIN, J.:—The instant appeal is directed against the re-assessment dated May 1, 1963, and assessment dated May 6, 1963, in respect of income for taxation years 1960 and 1961.

DUMOULIN, J.:—This is an appeal from a decision of the Minister of National Revenue dated March 13, 1963, for the taxation year 1961.

The reasons expounded at length in the pattern decision No. A-2180 of the records of this Court (Canadian Gypsum Co., Lid. v. M.N.R.) apply to, as agreed, mutatis mutandis, and form an integral part of these notes.

DUMOULIN, J.:—Canadian Gypsum Company, Ltd., of the City of Toronto, Province of Ontario, a company incorporated under the laws of Canada, has uninterruptedly operated mines in Canada for about 40 years. Its objects are, in part, to use and develop lands