CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated December 4, 1950 (8 Tax A.B.C. 209). By consent, I heard this appeal and similar appeals in four other cases at the same time. In the other cases, the Minister of National Revenue had also appealed from decisions of the Income Tax Appeal Board, the respondents being L. D. Caulk Co. of Canada, Ltd. (No. 46469), Dominion Dental Co. Ltd. (No. 43983), S. S. White Co. of Canada (No. 43982), and Goldsmith Brothers Smelting & Refining Co. Ltd. (No. 48981). The principles involved in each case were precisely the same and it was therefore agreed that a formal judgment should be rendered in one case only and that that judgment should be applicable to all.
In this case the Minister, in the Notice of Assessment dated March 13, 1950, for the taxation year 1948, disallowed a deduction of $17,212.15, said to have been incurred for legal expenses. The Income Tax Appeal Board found that of that sum only $9,701.41 was actually disbursed by the respondent in the taxation year 1948 and that that expenditure was incurred in payment of solicitors’ fees and counsel fees, in preparation for and at the trial of charges laid against the respondent and others following the report of the Commissioner under the Combines Investigation Act. The Board allowed the respondent’s appeal as to the said sum of $9,701.41, vacated the assessment and referred the matter back to the Minister to allow the said deduction. The Board further disallowed the appeal as to the sum of $7,510.74, that sum having been expended in a subsequent year.
The Minister of National Revenue now appeals from the said decision of the Income Tax Appeal Board, but no cross appeal was taken by the respondent herein.
Judgment has now been given in the Caulk case [ [1952] C.T.C. 1] and for the reasons therein given the decision of the Income Tax Appeal Board is affirmed and the appeal herein will be dismissed with costs to be taxed.
Judgment accordingly.