F'AUTEUX, J. (all concur) :—Par jugement du 14 juillet 1961, la Cour de l’Echiquier disposa d’un appel logé par l’appelant à l’encontre des cotisations d’impôt sur le revenu établies par l’intimé pour les années d’imposition 1953, 1954 et 1955. Donnant effet à

KEARNEY, J.:—The issue requiring determination in the present case is whether, in the light of the particular circumstances later described, gains realized by the appellant from sales of shares in Britalta Petroleums Ltd. in the vears 1951 and 1952 represent taxable

THORSON, P.:—This is an appeal from the decision of the Tax Appeal Board (1962), 30 Tax A.B.C. 1, dated September 19, 1962, dismissing the appellant’s appeal against his income tax assessment for 1956.

Noel, J.:—This is an appeal by the estate of the late Dr. William J. Lloyd, of whom the appellant, his wife, is the administratrix, from the doctor’s income tax assessments for the 1958, 1959 and 1960 taxation years.

THURLOW, J.:—In this action the Crown seeks to recover $42,292.51 for sales taxes payable under the provisions of the Excise Tax Act, R.S.C. 1952, c. 100, as amended, and the Old Age Security Act, R.S.C. 1952, c.

Noel, J.:—This is an appeal from a decision of the Tax Appeal Board, dated March 3, 1961 (26 Tax A.B.C. 146) dismissing appellant’s appeals from re-assessments dated September 30, 1959, and made upon him for the years 1954 to 1958 inclusive.