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