KERWIN, J.:—This appeal is concerned with the assessment to income tax of the appellant under the Income War Tax Act in the year 1944. I agree with the reasons for judgment of the trial judge except that I find no occasion

MARTLAND, J. (concurred in by Abbott, Judson and Hall, JJ.) :—On March 31, 1949, the respondent, along with four other parties, entered into an agreement with John Edward Purcell, pursuant to which they advanced funds to Purcell to enable him to purchase

Bowman T . C.J.: