SHEPPARD, D.J.:—The appellant, John 8. Davidson, contends that the sum of $67,546.74 received in 1959 from the sale of shares in Combined Estates Ltd. (formerly Welfar Holdings Ltd.) was capital, and the Minister was in error in including that amount in the

GIBSON, J.:—This appeal, from a judgment of the Tax Appeal Board dated December 23, 1966 (42 Tax A.B.C. 400), relates to re-assessments dated May 7, 1965 in respect of the taxation years of the respondent ended June 30, 1961, 1962, and 1963 whereby

JACKETT, P.:—These appeals are from a decision of the Tax Appeal Board ((1965) 39 Tax A.B.C. 65, 69) dismissing appeals under Part I of the Income Tax Act.

MCFARLANE, J.A. (all concur) :—An information was presented against the respondent in June 1966, charging five counts (relating respectively to the taxation years 1960 to 1964 inclusive) of making false and deceptive statements in tax returns under the Income

ABBOTT, J. (all concur) :—This is an appeal from a judgment of the President of the Exchequer Court, rendered August 18, 1966, whereby it was declared that certain shares of Aluminium Limited were validly seized under a writ of Fieri Facias issued out of the Exchequer Court of Canada.

MUNROE, J.:—Pursuant to the order made herein by Macdonald, J. on August 21, 1967, upon the application of Gulf Log Salvage Co-operative Association for relief by way of interpleader, the said association paid into court to the credit of this cause the

JACKETT, P. :—These appeals from decisions of the Tax Appeal Board dismissing appeals from the appellants’ assessments under Part I of the Income Tax Act for the 1958 taxation year were heard together in Montreal on January 24 and 25,

GIBSON, J.:—This appeal is from the re-assessments for income tax dated March 22, 1965 for the taxation years 1959, 1960 and 1961 of the appellant.

SHEPPARD, D.J.:—In this appeal the appellant contends that the discount charged by a bank in 1963 on the appellant’s assignment of certain receivables should be allowed as a deduction from income under Sections 85E(1) and 139(1) (w) of the Income

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,