DUMOULIN, J.:—Par sa décision du 16 janvier 1962 (28 Tax A.B.C. 303), la Commission d’appel de l’Impôt rejetait la contestation par l’appelant de la cotisation de ses revenus imposables pour les années 1954 et 1955. De cette décision, M. Moquin interjette appel

ABBOTT, J. (all concur) :—This appeal is from a judgment of Thurlow, J. of the Exchequer Court of Canada, allowing respondent’s appeal from assessment of income tax for the year 1956. The sole question at issue is whether respondent is entitled to claim exemption from taxation with respect to a sum of $3,182,936.93, as being income derived from the operation of a mine, within the meaning of Section 83(5) of the Income Tax Act, R.S.C. 1952, c. 148, enacted by 3-4 Eliz. II, c. 54, which reads :

DUMOULIN, J.:—Mrs. Gladys M. Mainwaring, a housewife, residing in the City of Vancouver, B.C., appeals against the assessments imposed upon her income by the respondent for taxation years 1951 and 1952.

N OEL, J.:—This is an appeal from a decision of the Tax Appeal Board (25 Tax A.B.C. 353) dated November 29, 1960, dismissing the taxpayer’s appeal from re-assessments made upon him by the Minister increasing his declared income by an amount of $8,956.11

RITCHIE, D.J.:—This appeal is from a re-assessment of income tax made on August 26, 1958 in respect of the taxation years 1954, 1955 and 1956.

Noel, J.:—Le Ministre du Revenu national excipe par le présent appel d’une décision de la Commission d’appel de l’impôt en date du 21 septembre 1960 (25 Tax A.B.C. 209), maintenant l’appel de l’intimée (parfois ci-après appelée le contribuable) relativement à la