CARTWRIGHT, J. (all concur) :—This is an appeal from a judgment of Dumoulin, J. pronounced on August 6, 1963, dismissing the appellants’ appeal from the confirmation of an assessment of estate tax made by the respondent in respect of the death of the late Robert Newmarch Hickson.

There is no dispute as to the facts.

DUMOULIN, J.:—This is an appeal from the income tax assessments for the taxation years 1951, 1952, 1953, 1955 and 1956 of William C. Mainwaring, a resident of the City of Vancouver, B.C.

DUMOULIN, J.:—This is an appeal from a decision of the Tax Appeal Board dated November 23, 1960, respecting an income tax assessment for the 1946 taxation year of the respondent.

DUMOULIN, J.:—This is an appeal from the judgment of the Tax Appeal Board [26 Tax A.B.C. 65], dated February 6, 1961, in respect of re-assessments for the respondent’s taxation years 1947, 1948, 1949, 1950 and 1951.

Noel, J.:—This is an appeal from a decision of the Tax Appeal Board (30 Tax A.B.C. 897) confirming the addition by a reassessment of the Minister to the appellant’s income for the 1959 taxation year of an amount of $315 paid by the appellant’s

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board ((1958), 19 Tax A.B.C. 431) dated June 20, 1958, allowing an appeal by the respondent (whose name at that time was Pillsbury Canada Limited) from its assessments under the

CATTANACH, J.:—This is an appeal from a judgment of the Tax Appeal Board [(1963), 31 Tax A.B.C. 157], dismissing appeals by the appellant from assessments of income tax for the taxation years 1956, 1957 and 1958.

CATTANACH, J.:—These are appeals against the appellants’ assessments under the Income Tax Act, R.S.C. 1952, c. 148, for their respective 1954, 1955 and 1956 taxation years. There are twelve appeals, one for each of the three taxation years by the four appellants and since the identical problem is involved in each, the appeals were heard together. The appeals relate to amounts realized as discounts on mortgages purchased individually by the four appellants.

THURLOW, J.:—The issue in this appeal, which is from a re-assessment of income tax for the year 1958, is the liability of the appellant for tax in respect of a sum of $38,213.00 representing the balance of amounts known in the appellant’s business

THURLOW, J.:—This is an appeal from a judgment of the Tax Appeal Board (25 Tax A.B.C. 31) which dismissed an appeal by the appellant from a re-assessment of income tax for the year 1956. The matter in issue is the liability of the appellant for