Noël, J.:—The appeal is from a decision of the Tax Appeal Board, reported [1969] Tax A.B.C. 97, allowing in part an appeal by respondent against an assessment by the Minister under the Estate Tax Act, by which he levied a tax in

DUMOULIN, J.:—This appeal from the decision of the Tax Appeal Board, dated September 10, 1969, [1969] Tax A.B.C. 944, was heard and argued before the undersigned on May 31 of the current year, ultimate day of the erstwhile Exchequer Court’s legal existence

Kerr, J.:—This is an appeal from an assessment of income tax on net profits realized by the appellant in his 1966 and 1967 taxation years on the sale of lands in the Bassano area of Alberta hereinafter referred to as the ‘‘ McKenzie land ’ ’ and

WALSH, J.:—This action came on for hearing before me in Calgary at the same time as the case of William W. Siebens v. M.N.R. (p. 557) and the same evidence was made applicable to both cases.

WALSH, J.:—This action came on for hearing before me in Calgary at the same time as the case of William J. McKinley v. M.N.R. (p. 574), and it was agreed by the parties that the evidence heard should apply to both

WALSH, J :—This is an appeal from a decision of the Tax Appeal Board dated June 22, 1970 (reported [1970] Tax A.B.C. 742) allowing the appeal of En jay Chemical Co. Limited from an income tax assessment for its 1962 taxation year in which appellant

KERR, J :—This is an appeal from a decision of the Tax Appeal Board, dated December 14, 1970 (reported [1970] Tax A.B.C. 1314) which dismissed an appeal against the appellant’s income tax assessment for 1968.

WALSH, J.:—This matter came on before me for hearing at Toronto on two motions which were heard together, one being a motion by respondent for an order quashing what he refers to as “the purported Notice of Appeal herein’’, and the other being an

CATTANACH, J.:—These are appeals by the appellant herein against its assessments to income tax for the taxation years 1964 and 1965.

Noël, A.C.J.:—By notice of motion, the Minister of National Revenue applies for an order quashing the appeal of the appellant herein, Vineland Quarries & Crushed Stone Limited (hereinafter sometimes called ‘‘Vineland’’) from an income tax assessment dated September 15, 1967, wherein tax in the sum of $2,268.43 was levied in respect of income for the taxation year 1965, on the basis that: