Roland St-Onge:—This is an appeal which came before me on September 13 and 14, 1979, at the City of London, Ontario. It was heard on common evidence with the appeal of John A Carruthers with respect to their 1976 taxation year.

For the reasons given in the John A Carruthers case, a copy of which is attached hereto, the appeal is allowed and the matter referred back to the respondent for reassessment.

Appeal allowed.

Roland St-Onge:—The appeal of John A Carruthers came before me on September 13 and 14, 1979, at the City of London, Ontario. The issue is the valuation of some 6722 common shares held in Griffith Saddlery and Leather Limited and sold by the

Delmer E Taylor:—This appeal, heard in the City of Toronto, Ontario, on September 19, 1979, is against income tax assessments in which the Minister of National Revenue disallowed the appellant’s claim on account of maintenance payments with respect of

Roland St-Onge [TRANSLATION]:—The appeal of Mr André Thibault and the case of Mrs Madeleine Brassard Thibault came before me on June 29, 1979 at the city of Montreal, Quebec, following my decision dated January 24, 1979 in which I ordered that Mrs

Delmer E Taylor:—This is an appeal heard in the City of London, Ontario, on November 5, 1979, against income tax assessments in which the Minister of National Revenue disallowed unvouchered expenses for adver- t i si ng and promotion in the

John B Goetz:—This is an appeal from an income tax assessment with respect to the appellant’s 1974 taxation year. The appellant sought to deduct the sum of $5,342.57 as a non-capital loss in computing his income for the 1974 taxation year.

M J Bonner:—The issue in this appeal from an assessment of income tax for the 1970 taxation year is whether the profit realized by the appellant upon the disposition of a lease of a drive-in theatre is income.

The Chairman [TRANSLATION]:—The appeal of Mr Télesphore Demers against a tax assessment for 1975 was heard in the city of Ottawa, Ontario on October 1, 1979.

Guy Tremblay:—This case was heard at Montreal, Quebec, on May 8, 1978 and November 9, 1978.

The Chairman:—The appeal of Sylvester Brygman is from a reassessment dated April 26, 1977, whereby penalties in the amounts of $937.16, $2,307.72 and $2,450.55 were levied by the respondent pursuant to subsection 163(2) of the Income Tax