THORSON, P.:—This is an appeal against the estate tax levied in respect of the estate of Gordon Papp, deceased, late of the Town of Peace River, in Alberta so far as it included the amount of $50,000, being the proceeds of a policy of life insurance on the life of the said Gordon Papp paid to his widow Mae Ritter Papp, the beneficiary of the policy.

KEARNEY, J.:—This is an appeal from a notice of re-assessment whereby the Minister added to the appellant’s taxable income otherwise payable for its taxation year ended June 30, 1956 an amount of $26,000, which the Minister declared was a disbursement or

THURLOW, J.:—This is an appeal from a judgment of the Tax Appeal Board which allowed in part an appeal by the appellant against an assessment of income tax for the year 1954. The matter in issue is the right of the appellant to a deduction, in

Noel, .:—The appeal herein was dealt with by consent on the same evidence and argument as that of the appeal in the case of Clifton Lane, in which written reasons for judgment have been delivered this day under No. A-59 of this Court.

Noel, J.:—The appeal herein was dealt with by consent on the same evidence and argument as that of the appeal in the case of Clifton Lane, in which written reasons for judgment have been delivered this day under No. A-59 of this Court.

Noel, e appeal herein was dealt with by consent on the same evidence and argument as that of the appeal in the case of Clifton Lane, in which written reasons for judgment have been delivered this day under No. A-59 of this Court.

Noel, J.:—As the respondent herein did not appear at the opening of the hearing and informed the Court through her solicitors that she did not wish to take any further part in the proceedings, the present appeal is allowed on the basis that the assessment against her carries with it a presumption of validity which she had the burden of reversing and which she has failed to do. There will, however, be no costs.

Judgment accordingly.

NOEL, J.:—The appeal herein was dealt with by consent on the same evidence and argument as that of the appeal in the case of Clifton Lane, in which written reasons for judgment have been delivered this day under No. A-59 of this Court.

Noel, J.:—The appeal herein was dealt with by consent on the same evidence and argument as that of the appeal in the ease of Clifton Lane, in which written reasons for judgment have been delivered this day under No. A-59 of this Court.

Noel, J.:—The appeal herein was dealt with by consent on the same evidence and argument as that of the appeal in the case of Clifton Lane, in which written reasons for judgment have been delivered this day under No. A-59 of this Court.