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

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