A J Frost (orally: October 13, 1976):—I have listened carefully to the evidence and I shall now give my decision with respect to Appeal No 76-483, between Irving Henry Graham, appellant, and the Minister of National Revenue, respondent.

The Assistant Chairman:—Mohican Holdings Limited (sometimes hereinafter called either “Mohican” or the “appellant’’) has appealed to this Board from an assessment for tax for the 1971 taxation year. In that year, it sold a vacant piece of real property

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1974 in which the Minister of National Revenue disallowed an amount of $1,025.34 claimed by the appellant as a business loss. The respondent relied, inter

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1974 in which the Minister of National Revenue disallowed an amount of $2,524.77 claimed by the appellant as travelling expenses. Although both the appellant and the

Delmer E Taylor (orally: March 28, 1977):—This is an appeal from R M Helm with respect to the 1974 taxation year as a result of the disallowance by the Minister of National Revenue of an amount of $600 claimed as an education

A J Frost (orally: December 13, 1977):—I shall now give my decision in appeal number 76-15 between Robert B Swingle, appellant and the Minister of National Revenue, respondent.

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1970. The matter at issue is the nature of the loss of $21,498.24 resulting from a transaction involving real estate in the State of Israel.

Delmer E Taylor:—This is an appeal from an income tax reassessment dated February 16, 1976, by which, among other adjustments, the Minister of National Revenue increased the taxable income of the appellant by an amount of $1,771 for the year

Delmer E Taylor:—This is an appeal from an income tax reassessment for the year 1971 in which the Minister added to the taxable income of the appellant an amount of $44,405.76, originally regarded by the taxpayer as a non-taxable capital gain.

Delmer E Taylor (orally: December 7, 1976):—These are appeals from Robert C MacFarlane and Dora A MacFarlane with respect to the income tax years 1972 and 1973. With agreement of counsel the two matters have been heard on common evidence