CATTANACH, J.:—This is an appeal under the Income Tax Act, R.S.C. 1952, c. 148, from a decision of the Tax Appeal Board ((1961), 26 Tax A.B.C. 28) dismissing an appeal from a re-assessment of the appellant for the 1956 taxation year.

DUMOULIN, J.:—J. & R. Weir Limited, an important Montreal concern, dealing in marine and industrial works, appeals from the Tax Appeal Board’s decision, dated April 29, 1963 ( (1963), 32 Tax A.B.C. 33), which affirmed re-assessments by the Minister of National

CATTANACH, J.:—This is an appeal from an assessment under the Income Tax Act, R.S.C. 1952, c. 148 of West Coast Parts Co. Ltd. for its 1958 taxation year.

DUMOULIN, J.:—The appellant, Mr. Ben Lechter, a successful Montreal wholesale jeweller, appeals from the decision of the Minister of National Revenue, dated October 16, 1962, in respect of the income tax re-assessment for the taxation year ended December 31, 1956.

JACKETT, P.:—I shall deliver a single set of reasons for judgment in Buckerfield’s Limited v. M.N.R., Green Valley Fertilizer & Chemical Co. Ltd. v. M.N.R., Westland Elevators Limited

THURLOW, J.:—This is an appeal from a judgment of the Tax Appeal Board which dismissed the appellant’s appeal from re-assessments of income tax for the year 1957 and 1958. During both of these years the appellant was a partner in the business carried on under the name of L. T. Ferriss Hardware referred to in the judgment in the appeal of. Alger B. Ferriss rendered concurrently herewith and the issues in this appeal are the same as those involved in Alger B. Ferriss case.

THURLOW, J.:—This is an appeal from a judgment of the Tax Appeal Board which dismissed the appellant’s appeal from a re-assessment of income tax for the year 1957. During that year the appellant was a partner in the business carried on under the name of L. T. Ferriss Hardware referred to in the judgment in the appeal of Alger B. Ferriss rendered concurrently herewith and the issues in this appeal are the same as those involved in the Alger B. Ferriss case with respect to the 1957 taxation year.

Thurlow, J.:—This is appeal from a judgment o the Tax Appeal Board: which dismissed the appellant’s appeal from reassessments of income tax r.the,years, 1957 and 1958. During both, of these years the appellant, as.a partner in. a business carried on under the

MARTLAND, J. (all concur) : — Two applications have been made by the Deputy Attorney-General of Canada (hereinafter referred to as ‘‘the applicant’’) for leave to appeal to this Court, pursuant to Section 41 of the Supreme Court Act.

GIBSON, J.:—This is an appeal from the judgment of the Tax Appeal Board, 29 Tax A.B.C. 150, which dismissed the appel- lant’s appeal from a re-assessment made by the Minister for the 1957 taxation year wherein the Minister included in the appellant’s