SHEPPARD, D.J.:—This appeal is by Bronze Memorials Limited from the decision of the Tax Appeal Board of November 13, 1963, dismissing the appeal by this appellant from a re-assessment by the Minister for the taxation year 1958 whereby he added $138,150 as taxable income, being the profit received from the sale of Parcel A in Block 3, District Lot 73, Plan 3060 NWD.

This appellant contends that the alleged increase of taxable income was capital gain or, alternatively, was negligible in amount. The facts are as follows:

NEMETZ, J.:—This action came on for hearing before me and was adjourned to May 17, 1967 by consent. I am now asked to consider the motions of Mr. Collier and Mr. MeTaggart to set aside the writs of subpoena duces tecum issued in

CATTANACH, J.:—This is an appeal by the Minister from a decision of the Tax Appeal Board* [1] dated October 21, 1964 in which it was held that certain monthly payments made by the respondent to his wife, Yvonne Trottier, in the total

FERLAND, J.:—LA Cour, après avoir entendu les parties et leurs procureurs sur le mérite de la cause, considéré et étudié la preuve, examiné la procédure, les pièces produites et mûrement délibéré :

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board* [1] dated July 8, 1965 dismissing the appeal from an assessment to income tax for the appellant’s 1961 taxation year on the ground that a profit realized upon

GIBSON, J.:—On this hearing four appeals are being considered, all relating to the 1962 taxation year of the appellants. The issue is the same in all appeals. Because of this an Order was made at the commencement to try all four appeals on the

GIBSON, J.:—In this appeal the quantum of the 1959 and the 1961 taxable income of the appellant is in dispute. The appellant claims that it is entitled to deduct, in computing its 1959 income, a loss of $157,189.97 arising out of the sale for $43,313.33