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.

John B Goetz:—This appeal was heard at Halifax, Nova Scotia, on July 25, 1979, and is against reassessments made by the Minister dated December 21, 1978, relating to the appellant’s income tax liability for his 1974, 1975 and 1976 taxation

John B Goetz:—The appeal of Murray A MacKay was heard in Sydney, Nova Scotia, on July 23, 1979, and relates to assessments by the Department of National Revenue with respect to his income tax liability for the taxation years 1972, 1973,

The President:—This is the appeal of Harry Goldenburg from an assessment dated August 1, 1978, by which the respondent, while allowing an amount of $5,200 as the total of monthly alimony payments paid by the appellant to his estranged wife during

John B Goetz:—This appeal was heard in Sydney, Nova Scotia, on July 23,1979, and is from assessments of the appellant’s income tax liability for his 1974 and 1975 taxation years, when the Minister disallowed the sums of $1,726.56 for the 1974

John B Goetz:—The appeal of Paul Allen came on before me for hearing at the City of Halifax, Nova Scotia, on July 27, 1979, and is against reassessments made by the Minister on April 29, 1977, with respect to the appellant’s income

Delmer E Taylor:— This is an appeal heard in the City of Toronto, Ontario, on September 21, 1979, against an income tax assessment in which the Minister of National Revenue disallowed an amount of $1,353.57 deducted as described in two