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.

The Assistant Chairman:—The appeal of Sylvio Marchand from a tax assessment concerning the 1972 taxation year and dated July 27, 1973 was heard in Quebec City on June 4, 1975.

Roland St-Onge:—This appeal is from a reassessment concerning the Estate of Sam Landsman who died on December 14, 1966.

A W Prociuk (orally: June 9, 1975):—At the commencement of the hearing of these appeals for the taxation years 1966 and 1968, the parties agreed that the appeals be consolidated.

A W Prociuk (orally: April 7, 1975):—The appellant appeals from the respondent’s Notice of Reassessment dated September 19, 1974, in relation to the 1972 taxation year, wherein expenses in the amount of $1,252.50 were disallowed as deductions from an