Guy Tremblay [TRANSLATION]:—The case at bar was heard jointly with the cases of Jean-Pierre Laurin (77-1289), Hubert Laurin (77-1308) and Laurent Laurin (78-63) in Montreal, Quebec on May 17, 1978.

The reasons for judgment given in the Jean-Pierre Laurin case apply mutatis mutandis to the case at bar.

Conclusion

The appeal is allowed in part and the whole is referred back to the respondent for reassessment in accordance with the above-mentioned reasons for judgment.

Appeal allowed in part.

Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec on May 17, 1978, on common evidence with the cases of Jean-Guy Laurin (77-1288), Hubert Laurin (77-1308) and Laurent Laurin (78-63).

Roland St-Onge [TRANSLATION]:—The appeals of Mr Georges Bouthiette and Léon Tétrault et Fils Inc came before me in Sherbrooke, Quebec on May 30, 1978. These appeals were brought against income tax assessments for the 1973 and 1974 taxation years.

Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec on July 10, 1978.

Roland St-Onge [TRANSLATION]:—The appeal of Mr Denis Lacasse came before me on June 22, 1978 at Montreal, Quebec. The question was whether a real estate transaction which took place in the course of taxation year 1973 gave rise to a capital

Roland St-Onge [TRANSLATION]:—The appeal of Mr Charles Bettan came before me on April 24, 1978 in Montreal, Quebec. It must be determined whether he is entitled to claim as deductions the sums paid for the support of the following persons: his

Guy Tremblay [TRANSLATION]:—This case was heard in Montreal, Quebec on January 17, 1978.

Delmer E Taylor:—This is an appeal heard in the City of Montreal, Province of Quebec, on April 9, 1979, against an income tax assessment for the year 1976 in which the Minister of National Revenue disallowed an amount of $2,965.38 claimed

Guy Tremblay:—Cette cause fut entendue à Sherbrooke (Québec) le 23 janvier 1979.

1. Le Point en Litige

Il s’agit de savoir si l’intimé est bien fondé

The Chairman:—Ceci est l’appel de M Jean-Paul Desrosiers d’un avis de cotisation en date du 20 octobre 1975 pour l’année d’imposition 1973, par lequel le Ministre du Revenu national ajouta au revenu imposable de l’appelant un montant de $14,500. En