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.

Roland St-Onge (orally: May 20, 1977):—The appeal of Mr Reginald Hibbert Boardman came before me on May 19, 1977 at the City of Edmonton, Alberta, and it is with respect to his 1972 and 1973 taxation years.

Roland St-Onge (orally: May 19, 1977):—The appeal of Wayne D Rudolph came before me on May 17, 1977 at the City of Edmonton, Alberta, and it is with respect to a reassessment for his 1972 taxation year in which the Minister of National

A J Frost (orally: January 21, 1977):—This is an appeal with respect to the appellant’s 1974 taxation year. The appellant company is a developer and house builder. In 1974 the appellant company spent $71,933.81 on underground services, that is,