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.

DUMOULIN, J.:—This is an appeal from a decision of the Tax Appeal Board, dated February 8, 1961, which affirmed a reassessment made by the Minister of National Revenue in respect of the appellant’s income tax for the years 1955, 1956 and 1957.

RoBINSON, J.:—This is an appeal from a judgment rendered by Judge John O’Meara, on June 10, 1963, which reads as follows :

CATTANACH, J.:—This is an appeal against the appellant’s income tax assessment for the taxation year ending December 31, 1960.

KEARNEY, J.:—This appeal is from the declaration of the Tariff Board dated February 2, 1962, pursuant to leave to appeal granted by Dumoulin, J. on February 27, 1962 in virtue of Section 58(1) of the Excise Tax Act, R.S.C. 1952, c.

THURLOW, J.:—This is an appeal from a judgment of the Tax Appeal Board (30 Tax A.B.C. 219) which dismissed the appellant’s appeal from a re-assessment of income tax for the year 1958. The issue in the appeal is the liability of the appellant for