MACDONALD, J.:—This is an appeal pursuant to Section 44 of the Succession Duty Act, R.S.B.C. 1960, c. 372, by the executor of the estate of Andrew Lawrence Carper from the decision of the Minister of Finance whereby he affirmed an assessment of duty under the statute in the sum of $21,332.52.

MORAND, J.:—This matter was heard in Weekly Court by way of an appeal under The Succession Duty Act, R.S.O. 1960, c. 386. The facts briefly are as follows :

Keith, J.:—In this matter counsel representing the estate of the late Edward Douglas Gibb who died on or about May 26, 1965 and counsel representing the Treasurer of Ontario have taken widely divergent positions in making submissions with respect to the

JACKETT, P.:—This is a motion on behalf of the respondent for an order

(a) requiring the Appellant to produce for inspection the memorandum prepared by the Appellant’s solicitor, and referred to in question

Ritchie, J. (all concur) :—This is an appeal brought by the Executors of the Estate of Harry M. Schiller, from a judgment rendered by President Jackett of the Exchequer Court of Canada, whereby he confirmed the assessment made by the Minister of National

WALSH, J.:—This is an appeal from a decision of the Tax Appeal Board dated the 11th day of January, 1967, which main- tained the income tax assessments of the appellant, for the taxation years 1949 to 1954, inclusive, with one minor modification which

SHEPPARD, D.J.:—Alberta Natural Gas Company, the appellant, has appealed against an assessment for the year 1966 whereby the Minister, in computing the amount of loss to be carried forward from previous years 1960-62 inclusive, has added to the appellant’s income for

JUDSON, J. (all concur) :—This is an appeal from a judgment of the Exchequer Court which allowed an appeal from assessments made against Edgeley Farms Limited for its 1962 and 1963 taxation years. The 1962 assessment was on a profit of $23,375 made

Gibson, J.:—The issue of fact to be determined in this case is whether the gain over cost of acquisition resulting from the realization of a real estate purchase is income of the appellant in its 1963 taxation year. If the realization was of an investment

WALSH, J.:—This is an appeal by the Minister of National Revenue from a decision of the Tax Appeal Board dated May 2, 1968, amending the assessments of the taxpayer for the 1963 and 1964 taxation years, both dated October 19, 1966, by deleting