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

The Chairman:—This is the appeal of Lionel Goulard from tax reassessments in respect of the 1974 and 1975 taxation years. The appellant was first assessed on December 24, 1976. Consequently, upon his notice of objection, the appellant was reassessed on

Roland St-Onge:—The appeal of Mr James S Robb came before me on September 12,1979 at the City of London, Ontario. It deals with the assessment of a penalty under subsection 163(2) of the Income Tax Act, SC 1970-71-72, c

Guy Tremblay [TRANSLATION]:—This case was heard on May 17 and September 19, 1979, at Montreal, Quebec.

John B Goetz:—By consent of the appellants and of counsel for the respondent, the appeals of Amarjit S Grewal, Mohinder Singh Grewal and Rajinder Grewal were heard on common evidence at Sudbury, Ontario, on June 11,1979. It was agreed at the

Guy Tremblay:—This case was heard at Quebec City, Quebec, on September 12, 1978.

Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec on May 16, 1979.