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,

The Chairman:—This is the appeal of O’Boyle and Duplessis (1971) Inc from an income tax assessment in respect of the 1971 taxation year, heard in Sherbrooke, Quebec cn April 29, 1976.

Delmer E Taylor:—This is an appeal from income tax assessments for the years 1970, 1971, 1972 and 1973. The matter at issue results from an interpretation placed on a partnership agreement between the appellant and his partners, which calls for division of profits

Roland St-Onge:—The appeals of Nick Fragis, Chris Smirnios and Fraldo Restaurants Limited with respect to the 1969 taxation year were heard at London, Ontario on May 4, 1976 and the judgment was rendered the next day.

Roland St-Onge:—This appeal was heard on February 11, 12, and 13, 1976 in Toronto, Ontario. At the beginning of the hearing, counsel for the appellant was allowed to file an amended Notice of Appeal which gave a fairly clear picture of the

The Chairman:—This is the appeal of Paul Michaud from an income tax assessment in respect of the 1974 taxation year.

Roland St-Onge:—The hearing of this appeal started at London, Ontario on June 18, 1975 and was continued on March 4, 1976 at Toronto, Ontario. The hearing was held in camera at the request of the appellant’s counsel.