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

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 $187.18 claimed by the appellant as expenses in connection with earning income for that year.

The Chairman:—This is the appeal of Lily Cups Limited from an income tax assessment in respect of the 1968 taxation year. The facts alleged in Paragraphs 6, 7, 8 and 9 of the appellant’s Notice of Appeal, which give rise to the issue of

Delmer E Taylor:—This is an appeal by Murray H Jenkins from an income tax reassessment for the year 1973 dated August 5, 1975. The matter at issue is a claim by the appellant for deductions from his income earned as a commission