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:

WALSH, J.:—This is an appeal from a notice of re-assessment in respect of the 1965 taxation year of the taxpayer wherein $380,000 was included in his income for that year. The taxpayer died on August 27, 1965 in Ontario where he had formerly carried on the practice of law in the City of Toronto and at the date of his death amounts totalling $483,350 were owed to him by various clients: His daughter, Mrs.

WALsH, J.:—The facts in this case are not in dispute. On February 1, 1958 appellant acquired, as a result of his efforts as a prospector with one Hutchison, a mining property known as the mining titles and interests in a miner’s certificate and

Jupson, J. (concurred in by Abbott and Ritchie, JJ.) :— During each of the years 1960 to 1965 inclusive, the respondent, William Panko, suppressed income in the total amount of $165,801.70. For this offence he was prosecuted under Section 132 of the Income Tax Act. Two informations were laid, one information containing a charge for each of the years 1960 to 1965 inclusive for having violated Section 132(1) (a), and the other information contained one charge for having violated Section 132(1) (d) for the period March 23, 1961 to June 30, 1966.