The Chairman:—The appeals of Donald F Coons and James T Kemp from income tax assessments in respect of the 1972 taxation year were, by consent, heard on common evidence.

Guy Tremblay [TRANSLATION]:—The case at bar was heard at Montreal, Quebec on June 7, 1977.

Roland St-Onge (orally: February 28, 1977):—The appeal of Morris Feinstein came before me on February 25, 1977 at the City of Montreal, Québec, and it is with respect to a reassessment wherein non-resident tax, interest and penalties were levied in

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