The Chairman:—This is the appeal of the Estate of Harold G Brooks from an income tax assessment in respect of the 1972 taxation year.

The Chairman:—This is the appeal of C Relph from an income tax assessment in respect of the 1972 taxation year.

The Chairman:—This is the appeal of Stephen Harrison from an income tax assessment in respect of the 1972 taxation year. By a second notice of reassessment dated July 11, 1975 the respondent disallowed a business loss of $25,180.11 which the appellant

A W Prociuk:—The appellant appeals from the respondent’s reassessment dated May 23, 1973 in respect of the taxation year 1970, and from the reassessment dated August 8, 1974 in respect of the taxation year 1971 wherein interest expenses claimed in

A W Prociuk:—This appeal came on for hearing at the sittings of the Tax Review Board in Vancouver, commencing on June 2, 1975. The appellant, by letter dated May 28, 1975, addressed to the Board, advised that in view of the amount involved it was not

The Chairman:—This is the appeal of Brian J Corcoran from an income tax assessment in respect of the 1973 taxation year.

A W Prociuk (orally: November 28, 1975):—The appellant, Cambrian Disposals Limited, a corporation incorporated by Letters Patent under the laws of the Province of Ontario on July 6, 1970, appeals from the respondent’s reassessment of its income in respect

A W Prociuk:—The executors and trustees of the estate of John Cyril Hewitt appeal from the respondent’s assessment dated January 11, 1974, wherein their claim for a total exemption of the aggregate net value of the estate in the sum of

The Assistant Chairman:—This is the appeal of Erawan House Limited from income tax assessments in respect of the 1970 and 1971 taxation years.

A J Frost (orally: October 3, 1975):—These are income tax appeals in respect of the appellant’s 1967, 1969, 1970 and 1971 taxation years. The appeal in respect of the 1967 taxation year was abandoned by the appellant on the grounds that