DUMOULIN, J.:—This is an appeal from a decision of the Income Tax Appeal Board, dated December 5, 1957 (18 Tax A.B.C. 266), dismissing Regal Heights’ prior appeal in respect of its income tax assessment for taxation year 1955.

SMILY, J. (Oral Ruling) :—W. F. Williams, Esquire, the Director of Income Tax, was served with a subpoena to produce on this trial the income tax returns made by the late Arthur William Miles, Senior, and the income tax returns made by the late

DUMOULIN, J.:—This is an appeal from a decision of the Income Tax Appeal Board, dated August 22, 1957, 17 Tax A.B.C. 419, dismissing appellant’s prior appeal in respect of his income tax assessment for taxation year 1954.

FOURNIER, J.:—This is an appeal from the decision of the Income Tax Appeal Board dated January 2, 1958 (18 Tax A.B.C. 3863), in respect of the income tax assessment of Robwaral Limited for its taxation year 1954, whereby a tax in the sum of

CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated November 26, 1957 (18 Tax A.B.C. 245) by which the appellant’s appeals from three re-assessments dated November 30, 1955, for the taxation years ending December 31, 1952,