Gibson, J.:—This is an appeal by the executors of the estate of Edward William Bickle under the Estate Tax Act, S.C. 1958,

CATTANACH, J.:—This is an appeal by the Minister of National Revenue from a decision of the Tax Appeal Board (21 Tax A.B.C. 178) allowing appeals by the respondent from its income tax assessments for 1951 and 1952 under the Income Tax Act,

Gibson, J.:—Ted Davy Finance Co. Ltd. was, at the material times, a corporation incorporated under the Ontario Corporations Act and carried on, in the city of Toronto, Ontario, in the years 1953 to 1958, the business of purchasing conditional sale

Gibson, J.:—This is an appeal by the appellant from the income tax assessments made by the respondent, dated October 15, 1962 wherein taxes in the sums of $9,371.12, $1,765.25, $17,296.93 and $11,563.13 were levied in respect of the income of the appellant

GIBSON, J.:—This is an appeal from assessments made by the respondent dated September 6, 1962 for the taxation years 1959, 1960 and 1961, wherein taxes in the sums of $32,280.03, $20,226.19 and $31,145.12 were levied in respect of the income of the

JACKETT, P.:—This is an appeal by the Minister of National Revenue under the Estate Tax Act from a judgment of the Tax Appeal Board allowing an appeal by the respondent as executor of the estate of Mary Viola Maine from the

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.