KEARNEY, J.:—The late Dame Adolorata Fabi died on February 18, 1957 and this appeal concerns two assessments to tax against her estate on profits arising from the sale of land described as Part of Lots 4 and 5 in the Township of Orford near the City of Sherbrooke, in the Province of Quebec, during the years 1955 and 1956, whereby the sums of $441.11 and $6,272.84 respectively were added to the appellant’s previously declared income for the said years.

KEARNEY, J.:—The present case concerns an appeal from assessments to tax whereby the Minister added certain amounts (later mentioned) to the appellant’s taxable income for each of the years 1955 to 1958 inclusive, on the grounds that the said amounts constituted

CATTANACH J.:—This is an appeal from the appellant’s income tax assessments for the taxation years 1956, 1957, 1958 and 1959.

CATTANACH, CATTANACH, J.:—This is an appeal from the decision of the Income Tax Appeal Board, sub nom. No. 544 v. M.N.R., 20 Tax A.B.C. 29, allowing the respondent’s appeals against his income tax assessments for the taxation

KEARNEY, J.:—We are here concerned with two separate appeals from income tax assessments levied by the Minister upon the appellant for the year 1952 (case No. 160170) and for 1953 (case No. 160171). Both notices of appeal were filed in this Court on

FINGLAND, J.:—This matter came before me by way of an appeal by the defendant from his conviction on three charges which were heard and determined by the local magistrate.

CATTANACH, J.:—These are appeals from judgments of the Tax Appeal Board ((1961), 26 Tax A.B.C. 238, 240) dismissing appeals by the appellants from ssessments of income tax for the year 1956. As the same problem is involved in all three cases the appeals

CATTANACH, J.:—These appeals against the appellants’ income tax assessments for their respective taxation years ending March 31, 1958, with the exception of the appellant, Brookview Investments Limited which is an appeal against the assessment for the taxation year ending

JUDSON, J. (all agree) :—The Minister of National Revenue appeals from the judgment of the Exchequer Court, which held

Noel, J.:—This is an appeal, pursuant to leave, under section 58 of the Excise Tax Act, R.S.C. 1952, c. 100, from the majority declaration of the Tariff Board, dated May 15, 1961, in appeal number 528, that certain articles called ‘‘rock