THURLOW, J.:—These are appeals from assessments made pursuant to Section 123(10) of the Income Tax Act, R.S.C. 1952,

THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board, sub nom. No. 548 v. M.N.R. (1958), 20 Tax A.B.C. 39, dated July 22, 1958, allowing the respondent’s appeal against his income tax assessment

MITCHELL, J.:—The Court, having heard the parties by their respective counsel on the merits of the petitioner’s petition, examined the proceedings and the proof of record and deliberated, doth now render the following judgment:

CAMERON, J.:—This is an appeal by the taxpayer from a decision of the Income Tax Appeal Board dated June 13, 1960 (24 Tax A.B.C. 353) which dismissed its appeals from assessments made upon it for its taxation years ending December 31, 1953 and 1954.

DUMOULIN, J.:—This appeal was heard jointly with another entitled M.N.R. v . Massawipp Valley Railway Company bearing number 152825 of the records of this Court.

The relevant material in each admittedly raised similar points of law, so that all motivating reasons and the conclusions reached in M.N.R. v. Massawippi Valley Railway Company also apply to this appeal as integral component parts thereof.

DUMOULIN, J.:—This is an appeal from the decision of the Tax Appeal Board, given on November 5, 1958, allowing the appeal of the respondent from the assessment of tax for the year 1951 of Massawippi Valley Railway Company, of the City of Montreal,

BROSSARD, J.:—Le Juge soussigné, après avoir entendu les parties par leurs procureurs sur la requête du demandeur pour injonction, après avoir examiné les procédures, les pièces produites et délibéré:

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated June 19, 1958, which allowed the appeals of the respondent from re-assessments made upon it for its taxation years ending on December

Dorron, J.:—This is an appeal by way of stated case. The stated case follows:

DUMOULIN, J.:—This is an appeal from a decision rendered, August 19, 1959, by the Minister of National Revenue, dismissing appellant’s Notice of Objection to a re-assessment of its 1957 taxable income, which had thereby been raised from $105,055.19 to $124,054.42.