A J Frost (orally: September 24, 1975):—I shall now give my decision in the appeal of John S Hilton, appellant, and the Minister of Nationa! Revenue, respondent.

The Chairman:—This is an appeal by Claude M Dallaire against a tax assessment for the 1972 taxation year.

A W Prociuk:—The appellant, Dennis B Walton, of North Vancouver, British Columbia, appeals from the respondent’s reassessment of his income for the taxation year 1971 wherein the net profit from the sale of two houses in April of 1971 was added to his other

A W Prociuk:—The appellant, W Robert Donaldson, appeals from the respondent’s reassessment of his income for the taxation year 1971 wherein capital cost allowance for the taxation years 1969 and 1970 totalling $4,750 was added to the appellant’s 1971 income on the

A W Prociuk:—The appellants, Jacques Lecompte and Philip A McNeely, appeal from the respondent’s reassessments of their respective incomes for the taxation year 1970, wherein, in each case, a sum of $4,950 was added to the appellants’ income on the ground that

A W Prociuk (orally: November 27, 1975):—The appellant, Roger Lauzon, appeals from the respondent’s reassessment of his income for the taxation year 1972 wherein a capital loss to the extent of $1,000 was disallowed by the respondent on the ground that it did not

A W Prociuk:—The executors of the estate of Renee Scharf Cushman, deceased, appeal from the reassessment by the respondent wherein the fair market value of the real property (and improvements thereon) known as Circle “S” Ranch, and located at Dog Creek in

A W Prociuk:—The appellant, His Honour Judge Walter H Nelson, of Prince Albert, Saskatchewan, appeals from the respondent’s reassessment of his income for the taxation year 1973 wherein $3,000 of the total capital loss the appellant originally sought to

The Chairman:—This is the appeal of Jean-Paul Leger from a tax assessment concerning the 1971 taxation year.

The Chairman:—This is the appeal of Andrew Kiss from income assessments in respect of the 1970, 1971 and 1972 taxation years.