CARTWRIGHT, J.:—This is an appeal from a judgment of Fournier, J., pronounced on February 2, 1959, in an appeal from a decision of the Income Tax Appeal Board, dated July 9, 1957, whereby an appeal of the appellant in respect of re-assessments made for the taxation years 1947 to 1953 inclusive had been allowed in part.

THE Chief Justice:—These are two appeals from judgments of the Exchequer Court. For the reasons given by Mr. Justice Cameron in disposing of these matters, both appeals should be dismissed with costs.