DUMOULIN, J.:—L’appelant en cette cause étant d’expression française, les témoignages pertinents ayant été rendus dans la même langue, je crois préférable de rédiger ma décision dans cet idiome que Me Stikeman, c.r., le savant procureur de l’appelant, possède parfaitement.

THORSON, P.:—These are appeals from the decisions of the Income Tax Appeal Board, sub nom. No. 567 v. M.N.R. (1958), 20 Tax A.B.C. 252, in the case of the respondent Albert Mandelbaum, and sub nom. No.

DUMOULIN, J.:—This is an appeal from a decision of the Tax Appeal board, sub nom. No. 689 v. M.N.R. (1960), 23 Tax A.B.C. 408, on date February 25, 1960, annulling a re-assessment by the Minister of National Revenue,

DUMOULIN, J.:—Les parties aux présentes sont convenues que, pour parité de motifs, cet appel devrait avoir le même sort que le pourvoi portant le numéro 161420 des régistres de cette Cour, a savoir M.N.R. v. Charles-Auguste Bégin, 11962] C.T.C. 148.

DUMOULIN, J.:—Le Ministre du Revenu national défère à cette Cour une décision de la Commission d’appel de l’impôt, date du 15 décembre 1959 (24 Tax A.B.C. 161), qui main- tenait un pourvoi relatif à la cotisation de Charles-Auguste Bégin, de la cité de

DUMOULIN, J.:—

Exposé des faits.

KEARNEY, J.:—This case concerns an appeal from a decision of the Tax Appeal Board, 26 Tax A.B.C. 150, delivered on March 3, 1961 which affirmed three assessments levied by the respondent in respect of the appellant’s income tax for the taxation years

THORSON, P.:—This is an appeal against the appellant’s income tax assessment for 1959. In its income tax return for its taxation year ending July 31, 1959, the appellant had deducted from what was otherwise its taxable income for the year the sum of

WOO’I‘TON, J.:—This was an appeal by way of stated case. The stated case reads as follows:

CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated September 25, 1957, 18 Tax A.B.C. 43, dismissing the appellant’s appeals from re-assessments dated May 13, 1955, for the taxation years 1949 to 1953, both inclusive. In