Delmer E Taylor:—This is the appeal of Kevin J Fowler with respect to his 1975 income tax return in which the Minister of National Revenue disallowed an amount of $3,420 claimed by the appellant as alimony or maintenance.

Guy Tremblay [TRANSLATION]:—The case at bar was heard at Montreal, Quebec, on November 18, 1977. The last pleadings were received on January 20, 1978 and, since no reply was subsequently received, the Tax Review Board took the whole under advisement on

John B Goetz:—The appeal of Leslie Modolo was heard in Toronto, Ontario, on March 19,1979. This appeal is from a reassessment by the Minister of the appellant’s income for the taxation year 1973 wherein he assessed the appellant’s income on the

John B Goetz:— The appeal of Perley C Smith was heard in Halifax, Nova scotia, on July 31, 1979, and is with respect to reassessments issued by the Department of National Revenue, November 1, 1977, relating to the appellant’s tax

Guy Tremblay [TRANSLATION]:—This case was heard at Sherbrooke, Quebec on January 26, 1979.

Delmer E Taylor:—This is an appeal heard in the City of Toronto, Ontario, on September 18, 1979, against an income tax assessment in which there was added to the appellant corporation’s reported taxable income for the year 1975 a net amount

John B Goetz:—This appeal was heard at Halifax, Nova Scotia, on July 27, 1979, and is against a reassessment of the appellant’s income tax liability for his 1976 taxation year.

Roland St-Onge:—The appeal of F Lome Hellyer and the case of Betty Hellyer came before me on June 26, 1979 at the City of Montreal, Quebec, following an order to join the parties which I rendered on January 24, 1979.

Delmer E Taylor:—This appeal, heard in the City of Toronto, Ontario, on September 21, 1979, is against an income tax assessment for the year 1972 in which the Minister of National Revenue increased the taxable income of the appellant by an

Guy Tremblay [TRANSLATION]:—These cases were taken under advisement on November 22, 1978 based on the pleadings filed. They were heard on October 20, 1977.