CAMERON, J.:—F rom re-assessments dated May 23, 1961, for the taxation years 1957 and 1958, the appellant has appealed to this Court and by consent the appeals were heard together. The appeals relate to the profits realized by the appellant on a sale

N OEL, J.:—This is an appeal from a decision of the Tax Appeal Board (28 Tax A.B.C. 174) rejecting the taxpayer’s appeal from the assessments for the years 1957 and 1958 whereby the sum of $1,736.16 and $2,589.61 were added to his income for the

DUMOULIN, J.:—Le 19 mars 1963, la Commission de l’impôt maintenait une cotisation du 14 juillet 1960 par laquelle le Ministre du Revenu national exigeait de Claude Belle-Isle, l’appelant, pour l’année d’imposition 1958, un impôt de $37,730.80, plus un montant d’intérêt

DUMOULIN, J.:—Le 16 janvier 1961, l’appelant interjetait appel devant cette Cour d’une décision de la Commission d’appel de l’impôt, en date du 6 décembre 1960, concernant la cotisation du revenu de monsieur Jean Julien Fortin pour les années d’imposition 1948 à

KEARNEY, J.:—This is an appeal from a decision of the Tax Appeal Board dated November 28, 1961 (28 Tax A.B.C. 193), wherein it was held that an assessment made by the appellant, which added $335,477.22 to the respondent’s previously declared income for

KEARNEY, J.:—This is an appeal from a decision of the Tax Appeal Board dated November 28, 1961 (28 Tax A.B.C. 204), wherein an appeal by the respondent from a re-assessment made by the Minister, which added $169,533.50 to the taxpayer’s previously declared

Ritchie, D.J.:—This appeal is from a decision of the Tax Appeal Board allowing in part an appeal from a May 14, 1958 re-assessment of income tax by the Minister of National Revenue adding $60,240.51 to the income reported by the appellant for the