KEARNEY, J.:—We are here concerned with two separate appeals from income tax assessments levied by the Minister upon the appellant for the year 1952 (case No. 160170) and for 1953 (case No. 160171). Both notices of appeal were filed in this Court on

FINGLAND, J.:—This matter came before me by way of an appeal by the defendant from his conviction on three charges which were heard and determined by the local magistrate.

CATTANACH, J.:—These are appeals from judgments of the Tax Appeal Board ((1961), 26 Tax A.B.C. 238, 240) dismissing appeals by the appellants from ssessments of income tax for the year 1956. As the same problem is involved in all three cases the appeals

CATTANACH, J.:—These appeals against the appellants’ income tax assessments for their respective taxation years ending March 31, 1958, with the exception of the appellant, Brookview Investments Limited which is an appeal against the assessment for the taxation year ending

JUDSON, J. (all agree) :—The Minister of National Revenue appeals from the judgment of the Exchequer Court, which held

Noel, J.:—This is an appeal, pursuant to leave, under section 58 of the Excise Tax Act, R.S.C. 1952, c. 100, from the majority declaration of the Tariff Board, dated May 15, 1961, in appeal number 528, that certain articles called ‘‘rock

CATTANACH, J.:—These are appeals from judgments of the Tax Appeal Board ((1962), 29 Tax A.B.C. 246, 254) dismissing appeals by the appellants from assessments of income tax for the taxation years 1955, 1956, 1957 and 1958. As the same problem is involved

KEARNEY, J.:—This is an appeal from a decision of the Tax Appeal Board, dated January 8, 1962 (28 Tax A.B.C. 221), dismissing the appellant’s appeal from a re-assessment of its declared income for its taxation year 1959, notice of which was given by the Minister on August 23, 1960, and whereby losses incurred in the construction and sale of homes, amounting to $134,667, during the years 1956 to 1959, inclusive, and claimed in full as deductions by the taxpayer, were disallowed to the extent of 25% thereof or $33,667.

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Tax Appeal Board dated January 26, 1962 (28 Tax A.B.C. 276) which allowed the respondent’s appeals from re-assessments dated July 25, 1958 and made upon him for

CAMERON, J.:—This is an appeal from a decision of the Tax Appeal Board dated April 5,1962 (29 Tax A.B.C. 65), dismissing the appellant’s appeals from re-assessments dated April 25, 1960 and made upon him for the years 1955 to 1958 inclusive. The sole