KERR, J.:—This is an appeal from the assessment of the appellant under the Income Tax Act for his 1967 and 1968 taxation years, whereby the respondent disallowed $1,939.59 of the appellant’s claim for capital cost allowance in respect of the

Heald, J.:—This is an appeal by the Minister of National Revenue from the decision of the Tax Appeal Board dated June 4, 1970, reported [1970] Tax A.B.C. 630, wherein an appeal by the respondent from his 1967 income tax assessment was allowed.

GIBSON, J.:—Two issues arise on this appeal from the income tax assessments of the appellant, Columbia Records of Canada Ltd., of Don Mills, Ontario, for the taxation years ending June 30, 1961, June 30, 1962 and June 30, 1963.

Noël, A.C.J.:—This is an appeal from assessments to income tax for the taxation years 1958, 1959 and 1960 whereby certain capital cost allowances claimed by the appellant with respect to certain rights called Corner Brook rights and Humber River rights of

Collier, J.:—This is an appeal by the appellant from two assessments by the respondent Minister in respect to her income for the years 1965 and 1966. The Minister included in the computation of the appellant’s income the sum of $33,911.28 for the year

Robinson, J. (orally) :—This case was adjourned on May 6th to this date to give me an opportunity to review the extensive evidence and the many exhibits filed, and to review the arguments and authorities submitted by counsel. Daily transcripts were supplied

CAMERON, D.J.:—This is an appeal from a re-assessment to income dated May 29, 1969 with respect to the appellant’s 1958 taxation year. Prior to the hearing the parties had agreed upon and filed a Stated Case and Question Agreed to Between the Parties,

WALSH, J.:—Appellant appeals from a notice of re-assessment with respect to income for its 1962 taxation year dated June 19, 1967 whereby tax in the amount of $10,404.64 was levied on it arising out of profits on the sale of property owned by it on

PRATTE, J.:—This is an appeal from a decision of the Tax Appeal Board which affirmed an assessment for gift tax in the sum of $14,985.14 in respect of an alleged gift of property valued at $89,206.73 made in 1960 by the late Rose Pinkus to her