Kerr, J:—This is an appeal by Branlyn Management Ltd from a judgment of the Tax Review Board that a gain realized by the said company on the sale of shares in Allied Development Corporation Ltd was a gain from an adventure in the nature

The Chief Justice (per curiam) (judgment delivered from the Bench):— This is an appeal from a judgment of the Trial Division dismissing with costs an appeal from a judgment of the Tax Review Board dismissing an appeal by the

Bouck, J:—The plaintiffs bring this action by way of replevin for the return of certain books and records relating to each of them and alleged to be in the wrongful possession of the defendants. The present motion is for an order for replevin

Cattanach, J:—This appeal from a decision of the Tax Review Board dated February 23, 1973 arises from an assessment of the Minister of National Revenue to estate tax levied against the plaintiffs herein as executors and trustees of the estate of

Mahoney, J:—The question in issue is the liability to tax of a profit of $1,115,633.75 realized by the plaintiff on the disposition of an apartment complex known as Fiemingdon Park after it had owned the same for some eleven months.

Cattanach, J:—These are appeals by the plaintiff from its assessments to income tax by the Minister of National Revenue for its taxation years ending May 31, 1970, 1971 and 1972.

The Chief Justice (Concurred in by St-Germain, DJ):—This is an appeal from a judgment of the Trial Division dismissing, with costs, an appeal from a decision of the Tax Review Board confirming an assessment under the Estate Tax Act.

Bastin, DJ:—This action is an appeal from a decision of the Tax Appeal Board dated September 13, 1973 whereby an appeal by the defendant against a reassessment of the Minister of National Revenue for the 1969 taxation year in which the Minister

Walsh, J:—Three motions came before the Court in this matter as follows:

Collier, J (orally):—When the plaintiff filed his income tax return for the 1969 taxation year he elected under section 42 of the Income Tax Act, RSC 1952, c 148 and amendments, to pay tax on the basis of averaging