DUMOULIN, J.:—Mrs. Gladys M. Mainwaring, a housewife, residing in the City of Vancouver, B.C., appeals against the assessments imposed upon her income by the respondent for taxation years 1951 and 1952.
N OEL, J.:—This is an appeal from a decision of the Tax Appeal Board (25 Tax A.B.C. 353) dated November 29, 1960, dismissing the taxpayer’s appeal from re-assessments made upon him by the Minister increasing his declared income by an amount of $8,956.11
RITCHIE, D.J.:—This appeal is from a re-assessment of income tax made on August 26, 1958 in respect of the taxation years 1954, 1955 and 1956.
Noel, J.:—Le Ministre du Revenu national excipe par le présent appel d’une décision de la Commission d’appel de l’impôt en date du 21 septembre 1960 (25 Tax A.B.C. 209), maintenant l’appel de l’intimée (parfois ci-après appelée le contribuable) relativement à la
