Guy Tremblay [TRANSLATION]:—This case was heard in Montreal on January 18, 1977.

Delmer E Taylor:—This is an appeal against an income tax reassessment for the year 1972 in which the Minister of National Revenue disallowed a deduction of $4,420 claimed by the appellant as part of the total alimony of $19,620 paid under

Delmer E Taylor:—This is an appeal against an income tax assessment for the year 1974 in which the Minister of National Revenue added to the taxable income an amount of $2,000 received by the appellant from a registered retirement savings plan.

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

A J Frost (orally: April 5, 1977):—I will now give my judgment in Appeal No 76-1184 between J (John) P LeBrooy, appellant, and the Minister of National Revenue, respondent.

Roland St-Onge (orally: February 25, 1977):—The appeals of Levi Dress Shoppes Inc came before me on February 22, 1977 at the City of Montreal, Quebec, and the question at issue is whether the loss of some $15,000 can be deducted in the

Delmer E Taylor:—These are appeals against income tax reassessments for the year 1973 by which the Minister of National Revenue increased the taxable income of each of the appellants by an amount of $10,293.73 considered by him to represent the

The Assistant Chairman:—For the years 1969, 1970 and 1971, when he was computing his income, the appellant made two deductions with which the Minister of National Revenue disagreed. In 1972 he made one deduction resulting in a similar disagreement.

A W Prociuk (orally: January 25, 1977):—The appellant, Glen E Wood of London, Ontario, appeals from the respondent’s reassessment of his income for the taxation years 1972, 1973 and 1974 wherein the respondent treated the net profits from the sale

Delmer E Taylor (orally: February 17, 1977):—This is an appeal from an income tax assessment by Harold Vodden dealing with the year 1973.