Guy Tremblay [TRANSLATION]:—The case at bar was heard at Montreal, Quebec on June 9, 1977.

Guy Tremblay [TRANSLATION]:—The case at bar was heard at Quebec City, Quebec on May 9, 1977.

The Assistant Chairman:—The appeal by the appellant herein from an assessment for income tax with respect to his 1974 taxation year was to be determined by the outcome of the appeal of S Reesor Kaufman. For the reasons given in that

The Assistant Chairman:—The appeal by the appellant herein from an assessment for income tax with respect to his 1974 taxation year was to be determined by the outcome of the appeal of S Reesor Kaufman. For the reasons given in that

The Assistant Chairman:—The appellant has appealed to this Board from an assessment for income tax for the 1974 taxation year. The appellant admits that he had a taxable capital gain with respect to the sale of certain shares in 1974, but

Guy Tremblay [TRANSLATION]:—The case at bar was heard at Quebec City on May 5, 1977.

A W Prociuk:—The appellants, husband and wife, respectively appeal from the respondent’s reassessment of their incomes for the taxation years 1973 and 1974 wherein the net profit from the sale of certain realty was treated as income in each case

A J Frost (orally: July 6, 1977):—I shall now give my decision in Appeal No 76-650 between George R McLaughlin, appellant, and the Minister of National Revenue, respondent.

A J Frost (orally: December 16, 1977):—I shall now give my decision in Appeal No 77-213 between Charles E Riddoch, appellant, and the Minister of National Revenue, respondent.

A W Prociuk:—The appellant appeals from the respondent’s reassessment of his income for the taxation year 1972 wherein his portion of the net profit realized on the sale of some land in which the appellant held a 25% interest was treated