Delmer E Taylor:—These are appeals from reassessments of the taxpayers’ income tax returns for the years 1966 through 1971. It should be noted that an appeal had also been filed by the appellants against a reassessment for the year 1965, but at the hearing

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1970. The matter at issue is an amount of $20,625 included in the taxable income of the appellant as a benefit arising from his purchase of 7,500 shares

Guy Tremblay:—This appeal was heard in Ottawa on February 11, 1976.

A W Prociuk:—The appellant, Alan J Wing, appeals from the respondent’s reassessment of his income for the taxation year 1971, wherein the sum of $5,200 was added as a benefit he received from his company, A J Wing Construction Limited, pursuant

A W Prociuk:—The appellant corporation appeals from the respondent’s reassessment for the taxation years 1970 and 1971 wherein it was taxed on the basis that it was not a personal corpora- tion within the provisions of section 68 of the

The Chairman:—The appeal of Lloyd Herman from income tax assessments in respect of the 1971 and 1972 taxation years was heard by consent simultaneously and on common evidence with the appeal of Stephanie Herman from an assessment in respect of her

A W Prociuk (orally: April 28, 1976):—The executors of the estate of W C Cochrane, the appellants herein, appeal from the respondent’s assessment of the income of the estate for the taxation year 1972, wherein the sum of $14,663.31, claimed as

A W Prociuk (orally: May 4, 1973):—The appellant, Investors Leaseholds Limited, appeals from the respondent’s reassessment of its income for the taxation year 1972 wherein the net gain in the sum of $407,911 resulting from the sale of land was

A J Frost:—This is an income tax appeal from a Notice of Reassessment dated August 9, 1973 in respect of the appellant’s 1970 taxation year wherein legal expenses in the amount of $12,803 were disallowed on the ground that the said

A W Prociuk (orally: April 8, 1976):—The appellant, Graham L Harle, under appeal No 75-1, appeals from the respondent’s reassessments of his income in respect of the taxation years 1972 and 1973 wherein the amounts of $1,770 and $3,450 respectively,