ABBOTT, J. (all concur) :—This is an appeal and cross-appeal from a judgment of Mr. Justice Thurlow of the Exchequer Court of Canada, which allowed in part the appellant’s appeal from income tax assessments made for its taxation years 1957 to 1963 inclusive.

Cory, J.:—The question presented in this case is whether a court of appeal has jurisdiction to hear an appeal from the decision of a superior court judge not to quash a search warrant which that judge had earlier issued upon an ex parte

PIGEoN, J. (all concur) :—The facts of this case are somewhat unusual. The respondent who resided in Windsor, Ontario but practised law in Detroit, Michigan had, in conjunction with one Kettlewell, a tool and die maker, conceived the idea of designing a