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.

N OEL, J.:—This is an appeal by the Minister of National Revenue from a decision of the Tax Appeal Board (26 Tax A.B.C. 129) setting aside the taxes levied against the respondent in the sum of $4,541.23 for the taxation year 1954; $9,174.08 and

CATTANACH, J.:—This is an appeal from a judgment of the Tax Appeal Board (25 Tax A.B.C. 225) dismissing an appeal by the appellant from assessments of income tax for the taxation years ending December 31, 1956 and December 31, 1997.

DUMOULIN, J.:—Le 30 janvier 1963, la Commission de l’impôt accuellait l’appel interjeté par le Dr. Jean Beaudin de Napier- ville, P.Q., d’une cotisation imposée par le Ministre du Revenu national relativement aux revenus de l’intimé pour les années d’imposition 1957,

THURLOW, J.:—In each of these cases which purport to be appeals under Section 60(2) of the Income Tax Act from assessments of income tax for the years 1955 and 1956 respectively a motion has been made on behalf of the Minister to quash the proceedings on the ground that the appellant has no right of appeal to this Court. The motions were heard together and at the same time as similar motions were heard in two cases (files A-403 and A-404) in which the appellant’s wife, Helen D. Davis, is the appellant.

THURLOW, J.:—In each of these cases, which purport to be appeals under Section 60(2) of the Income Tax Act, R.S.C. 1952, ce. 148, from assessments of income tax for the years 1950 and 1951 respectively a motion has been made on