CATTANACH, J.:—The suppliant by its petition of right seeks to recover the sum of $355,412.48 paid by it to Her Majesty under protest and without admission of liability pursuant to demands made by the officers of the Department of National Revenue as tax

JACKETT, P.:—In this income tax appeal, there was argued before me, on an order made by the Court of its own motion to the respondent to show cause, the question whether this appeal should be quashed on the ground that there is no appellant.

Gibson, J.:—This is an appeal from an assessment dated January 2, 1968 under the Estate Tax Act wherein an estate tax in the sum of $59,592.04 was assessed in respect to the estate of Kate Daintry Malloch, deceased.

KERR, J.:—This is an appeal from the income tax assessment of the appellant company, hereinafter sometimes called ‘‘Bel- Conn”, for its taxation year 1962. The sole issue in the appeal is whether the profit made by the company from the sale of its