THURLOW, J.:—This is an appeal from re-assessments of income tax for the years 1960, 1961 and 1962. In respect of each of these years there is in issue the claim of the appellant to deduct, in the computation of its income for income tax purposes,

CATTANACH, J.:—This is an appeal by the Minister from a decision of the Tax Appeal Board (1966), 41 Tax A.B.C. 125, dated April 22, 1966 in respect to the Minister’s assessment to income tax for the respondent’s 1960 and 1961 taxation years. By the

SPENCE, J.:—This is an appeal from the judgment of Gibson, J. in the Exchequer Court of Canada pronounced on April 5, 1967 wherein he dismissed the appellant’s appeal against its 1960 assessment. The Minister had refused to permit the appellant, in computing its income, to deduct the sum of $191,466.50.

SPENOE, J.:—This is an appeal from the judgment of the Exchequer Court delivered on September 30, 1965 which dismissed the appeal from the decision of the Tax Appeal Board delivered on September 24, 1963. By that decision the Tax Appeal Board had

SHEPPARD, D.J.:—This appeal is by Georgia Gulf Estates Ltd. against an assessment of June 17, 1966 by the Minister holding that the taxable income for the taxation year 1962 included the profit on the resale of the Marine Hotel at Westview, adjoining

Gibson, J.:—The re-assessments of the appellant for the taxation years 1961 and 1963 are the subject matters of this appeal.