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

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