WALSH, J.:—This is an appeal from a decision of the Tax Appeal Board dated April 8, 1970, whereby it allowed an appeal from an assessment made under the Income Tax Act for the respondent’s 1963 taxation year. There is no dispute as

JJACKETT, P.:—This is an appeal from a judgment of the Tax Appeal Board, rendered on February. 20, 1969, dismissing the appellant’s appeal from its assessment under Part I of the Income Tax Act for the 1965 taxation year.

KERR, J.:—This is an appeal from an assessment of the appellant for its 1965 taxation year, arising out of the purchase of a property by the appellant and its subsequent sale at a profit.

SHEPPARD, J.:—This appeal is against a re-assessment (dated January 30, 1968) of the Minister of National Revenue for the taxation year 1966 by the appellant alleging that the assessment erred as follows:

MUNROE, J.:—Application by the executors of the estate of Percival Archibald Woodward, deceased, for an order to show cause why a writ of certiorari should not issue to remove into this court a certain record of determination made by the Minister

LACOURCIÈRE, J.:—This application is an appeal from the report of G. W. Dunn, Master, dated October 20, 1969, on a reference herein directed by the Senior Master, as a result of interpleader proceedings instituted by the garnishee herein. The learned Master

KERR, J.:—This is an appeal with respect to income tax assessments under the Income Tax Act for the appellant’s 1963, 1964 and 1965 taxation years. It relates to amounts of $18,750 paid by the appellant in each of those years to the

Ritchie, J. (all concur) :—This is an appeal from a judgment of the Exchequer Court of Canada which had allowed an appeal from an assessment made by the Minister of National Revenue under the Estate Tax Act, S.C. 1958, c. 29,

WALSH, J.:—These two actions in which the facts are identical were joined for hearing and the same Reasons for Judgment apply to both.

Kerr, J.:—This is an appeal by the Minister of National Revenue (hereinafter sometimes called ‘‘the Minister’’) from a judgment of the Tax Appeal Board dated May 27, 1969, which allowed the taxpayer’s appeal from six assessments of penalties by the Minister