CATTANACH, J.:—This is an appeal from the appellant’s income tax assessment for its 1961 taxation year.

The basic facts are not in dispute and are as follows.

Noël, A.C.J. (reasons for judgment continued) :—I have now received a letter from Messrs. Goodman and Carr, signed by Mr. Wolfe D. Goodman, Q.C., together with copies of a number of letters sent and received by the above firm. This material discloses that Mr. Goodman was consulted on this matter in July 1968 by Mr. Samuel Taylor, C.A., of the firm of Taylor, Leibow, Lukas and Ackerman, of Hamilton, and on July 18, 1968 gave an opinion on whether or not the assessment should be appealed.

CATTANACH, J.:—This is an appeal by the appellant from its assessment to income tax by the Minister for its 1965 taxation year.

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.