CATTANACH, J.:—This is an appeal from a judgment of the Tax Appeal Board (32 Tax A.B.C. 421), dated July 22, 1963 dismissing the appeal of the appellant from its tax assessments under the Income Tax Act, R.S.C. 1952, c. 148, for the

KEARNEY, J.:—The appeal herein was dealt with by consent on the same evidence and argument as that in the appeal of D. Rothenberg v. M.N.R., [1965] C.T.C. 1, in which I delivered written reasons for judgment on December 30, 1964.

For the same reasons set out in the above mentioned judgment mutatis mutandis the appeal herein is dismissed with costs.

Judgment accordingly.

KEARNEY, J.:—We are here concerned with an appeal from a decision of the Income Tax Appeal Board (28 Tax A.B.C. 53), which dismissed appeals from income tax re-assessments for the 1955 and 1956 taxation years, which added to the appellant’s otherwise taxable

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.