CATTANACH, J.:—This is an appeal from assessment to income tax levied by the Minister on the appellant for the 1961 taxation year.

The appellant began his working life as a construction worker specializing, at first, as a tile setter, but subsequently engaged in the building of single family dwellings in and about the City of Toronto. While the appellant could and did build the odd home pursuant to contract, nevertheless the greater number of homes which were built by him were built on a speculative basis, that is with no specific purchaser in view.

Noël, J.:— This is an appeal from the decision of the Income Tax Appeal Board, 34 Tax A.B.C. 182, dated December 16, 1963, dismissing the appellant’s appeals from its income tax assessments for 1960 and 1961 whereby amounts of $12,274.36 and $21,041.66

KEARNEY, J.:—This is an appeal from a decision of the Tax Appeal Board (31 Tax A.B.C. 341) of March 11, 1963, which dismissed the appellant’s appeal from a re-assessment made by the Minister on April 21, 1961, whereby a sum of $142,583.22 was added

CATTANACH, J.:—This is an appeal from a judgment of the Tax Appeal Board dated November 20, 1964 (87 Tax A.B.C. 86) whereby an appeal from an assessment to income tax for the appellant’s 1962 taxation year was dismissed.

GIBSON, J.:—I am of the opinion that this case can be decided on the question of fact raised in the action. The question of fact, in brief, is whether the respondent, Egidio Pevato, was engaged in the same business at all material times within the

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