CATTANACH, J.:—These are appeals from the income tax assessments for the taxation years 1951, 1952, 1953, 1955 and 1956 of Robert Henry Brackman Ker, a resident of the City of Victoria, B.C. and one of the leading and outstanding businessmen and financiers

GIBSON, J.:—This is an appeal by the appellant from the income tax assessment for the year 1961, by which the Minister disallowed the appellant’s claim for the cost of a franchise or concession for which it allegedly had paid the capital sum of

GIBSON, J.:—This is an appeal by the appellant against a re-assessment of income tax made by the respondent by notice dated May 16, 1963, for the taxation year 1960 whereby it was assessed tax in the sum of $797,347.84.

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board (30 Tax A.B.C. 333) dated December 27, 1962 whereby the assessment by the Minister of the appellant’s liability under the Income Tax Act, R.S.C. 1952, c. 148, for

JACKETT, P.:—This is an appeal by the Minister of National Revenue from a decision of the Tax Appeal Board allowing an appeal by the respondent from its assessment under the Income Tax Act for the 1958 taxation year. The only question

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