Guy Tremblay [TRANSLATION]:—The case at bar was heard at Sherbrooke on February 8, 1977.

A J Frost (orally: June 7, 1977):—I shall now give my decision in Appeal No 75-708, between James J Forestell, appellant, and the Minister of National Revenue, respondent.

Delmer E Taylor:—This is an appeal against income tax reassessments for the years 1971, 1972 and 1973, in which the Minister of National Revenue added to the reported taxable income of the appellant amounts of $11,595.01, $1,255.19 and $3,787.33

A J Frost (orally: June 17, 1977):—I shall now give my decision in Appeal No 77-318 between Mr Gordon LeRoux, appellant, and the Minister of National Revenue, respondent.

A J Frost (orally: May 6, 1977):—I shall now give my decision in Appeals Nos 76-73, 76-74, 76-75, 76-76 and 76-90 between Doris I Glover, Phyllis Brown, Jack Glover, Rodger E Glover and Mary Frances Glover, appellants, and the Minister of

A J Frost (orally: May 4, 1977):—I shall now give my decision in Appeals Nos 76-119 and 76-120 between Mendel Tenenbaum and Hersz Tenenbaum, appellants, and the Minister of National Revenue, respondent. These are income tax appeals with respect to

Guy Tremblay [TRANSLATION]:—The case at bar was heard at Quebec City on May 6, 1977. The evidence was heard concurrently with that of the case of Estate of Claude Gingras (76-755).* [1] Both men

Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec, on June 6, 1977.

Delmer E Taylor:—This is an appeal against an income tax reassessment for the year 1972 in which the Minister of National Revenue denied to the appellant a claim for refundable dividend tax in the amount of $13,246. The appellant relied upon

A J Frost (orally: July 4, 1977):—I shall now give my decision in Appeal No 76-920 between Harold Adams, appellant, and the Minister of National Revenue, respondent.