Pigeon, J (all concur):—This appeal is from a judgment of the Exchequer Court allowing an appeal from respondent’s 1965, 1966 and 1967 taxation years, reported [1971] CTC 171. The only item in dispute is a sum of $202,650 which respondent claims to be entitled

Cattanach, J:—These are appeals from the Minister’s assessment of the appellant to income tax for its 1964, 1966 and 1967 taxation years ending December 31 whereby the Minister disallowed the sums of $128,000, $6,300 and $6,100 in the appellant’s 1965, 1966 and 1967

Cattanach, J:—These are appeals by the appellant, a joint stock company incorporated pursuant to the laws of the Province of Manitoba, from its assessment to income tax by the Minister for its 1964, 1965 and 1966 taxation years ending November 30 in each such