KERWIN, J.:—We are called upon to decide whether the respondent, Wain-Town Gas and Oil Company, Limited, is liable to assessment for income tax and excess profits tax in the years 1944 and 1945, and the particular question is whether an item of $1,965.02

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.