JACKETT, P.:—I think I should dispose of this case now. I have a clear view on a point that disposes of the appeal and I do not think that I should undertake to decide points that are not relevant on the view that I take of that point,

JACKETT, P.:—I do not think that this appeal calls for a review of the cases or for a review of the evidence. The facts are set out in the decision of the Tax Appeal Board.

DUMOULIN, J.:—The late Kenneth J. McArdle, an employee of Public and Industrial Relations Limited, died on February 7, 1957, and under a will of October 17, 1955, had bequeathed the usufruct of his estate to his wife, during her lifetime, and the capital

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board dated March 16, 1962, (29 Tax A.B.C. 1) allowing the respondent’s appeal against his income tax assessment for the 1959 taxation year.

DUMOULIN, J.:—At the start of the trial of Harry Hortick v. M.N.R., the parties agreed that the evidence adduced in the latter case should serve mutatis mutandis in the present instance.

DUMOULIN, J.:—At the start of the trial of Harry Hortick v. M.N.R., the parties agreed that the evidence adduced in the latter case should serve mutatis mutandis in the present instance.

DUMOULIN, J.:—This is an appeal from a decision of the Income Tax Appeal Board, dated September 20, 1962 (30 Tax A.B.C. 8), in respect of the assessment for taxation year 1956, of one Harry Hortick, of 4960 Glencairn Avenue, Montreal; the above-mentioned

THORSON, P.:—This is an appeal from the decision of the Tax Appeal Board (30 Tax A.B.C. 57), dated October 1, 1962, so far as it dismissed the appellant’s appeal against his income tax assessment for 1956. In his reply to the notice of appeal herein

CATTANACH, J.:—These are appeals against the appellant’s income tax assessments for the taxation years 1955 and 1957.

Ritchie, D.J.:—The Minister of National Revenue has appealed from the allowance by the Tax Appeal Board of an appeal of Steen Realty Limited in respect of a re-assessment dated April 24, 1957 by which $4,465.49 was added to its 1955 taxable income. For convenience of reference, the Minister of National Revenue and Steen Realty Limited hereinafter sometimes shall be referred to respectively as ‘‘the Minister’’ and ‘‘the company’’.