Montreal Trust Company, Administrator of the Estate of Eli Prelutsky, Deceased v. Her Majesty the Queen, [1974] CTC 658, 74 DTC 6506 -- text

Collier J:—This is an appeal on behalf of the Prelutsky estate against an assessment of estate tax by the Minister of National Revenue.

Minister of National Revenue v. Ablan Leon (1964) Limited, [1974] CTC 610, 74 DTC 6451 -- text

Sweet, DJ:—In assessing for the respondent’s income tax in respect of its 1965, 1967, 1968 and 1969 taxation years the appellant included the income from a furniture, home furnishing and appliance business carried on under the name Ablan Leon Distributors.

Minister of National Revenue v. Anthony Thomas Leon, Edward Leon, Lewie Leon, Norman Leon and Frank Ahman, [1974] CTC 588, 74 DTC 6443 -- text

Sweet, DJ:—All of these matters are appeals from decisions of the Tax Review Board which allowed the respondents’ appeals from assessments made by the appellant.

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