Lacroix, DJ:—On July 15, 1971 an assessment, No 43991, was made against defendants, claiming from them tax amounting to $50,943 under the Estate Tax Act, on the taxable value of the estate of the late Honoré Hawey, who died

Collier, J:—The appellant (sometimes hereafter “Robson Leather’’) appeals the respondent’s assessments of its income tax for its 1964 and 1965 taxation years. In the notice of appeal to this Court, Robson Leather alleged errors in respect of a number of

Thurlow, J (concurred in by MacKay, DJ) (judgment delivered from the Bench):—The issue in this appeal is whether Keevil Consultants Limited, one of three companies later amalgamated to form the appellant, was entitled to exemption under section 83 of the

Kerr, J:—This is an appeal in respect of reassessments for the plaintiff's taxation years 1969 and 1970 that were made by the Minister of National Revenue on the basis that a gain realized by the plaintiff on the sale of certain land was

Gibson, J (judgment delivered from the Bench):—By judgment of the Supreme Court of British Columbia dated February 16, 1970 the plaintiff was ordered to pay $200 per month to his wife for support commencing February 1, 1972 [sic] and

Kerr, J:—This is an appeal by the plaintiff from a judgment of the Tax Review Board respecting an assessment of income tax for the plaintiff’s taxation years 1967 to 1970 inclusive. The Minister disallowed claimed deductions from income of interest on

Mahoney, J:—Two amounts in respect of the calculation of the plaintiff’s 1969 taxable income are in issue. One is the deduction from income of $128,040 claimed by the plaintiff, being “gross profits on books on hand at wholesalers”, disallowed by the Minister of

Urie, J (concurred in by Pratte, J and Sheppard, DJ) (judgment delivered from the Bench):—The judgment appealed from is that rendered in one of four appeals arising from reassessments for income tax: levied by the respondent, tried together in the Trial

Walsh, J:—This is an appeal from a decision of the Tax Appeal Board dated December 8, 1970 with respect to income tax assessments for appellant’s 1965 taxation year.

Walsh, J:—Plaintiff appeals from income tax assessments for the taxation years ending November 30, 1967, December 31, 1967 and December 31, 1968. Its declaration sets forth that it operates a chain of retail automotive exhaust system installation shops and that as of