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

A W Prociuk (orally: November 27, 1975):—The appellant, Thomas J Collins, appeals from the respondent’s reassessments of his income in respect of the taxation years 1970 and 1971 wherein the sums of $1,150 and $6,300 respectively paid by the appellant to his wife,

The Chairman:—This is the appeal of Leonard Silver from an income tax assessment in respect of the 1970 taxation year.

The Chairman:—This is the appeal of Henuset Bros Ltd from an income tax assessment in respect of the 1970 taxation year.

The Chairman:—These are the appeals of Vaughn Theodore Neilson, Michael Melton and Edwin R Benbow from income tax assessments in respect of the 1969, 1970 and 1971 taxation years. By agreement the appeals of these three appellants were heard and decided on

The Chairman (orally: June 19, 1975):—This is an appeal by Irene M Cumming against a reassessment by the Minister of National Revenue for the 1973 taxation year.