Guy Tremblay:— This case was heard at Halifax, Nova Scotia, on June 14, 1978.

The Chairman:—L’appel de M Roger Beaudoin est à l’encontre d’une cotisation d’impôt en date du 6 octobre 1975 par laquelle le Ministre du Revenu national a ajouté au revenu de l’appelant un montant de $43,273.86 à titre de gain de nature

Guy Tremblay:—This case was heard at Ottawa, Ontario, on December 8, 1978.

The Chairman:—This is the appeal of Gerhard Methner from an income tax assessment dated February 23,1976, by which the Minister added to the appellant’s 1973 income an amount of $9,461.12 on account of sale of property known as "Part of the South

Delmer E Taylor:—This appeal was heard in Toronto, Ontario, and is against an income tax assessment in which the Minister of National Revenue disallowed an amount of $4,221.14 claimed as a farming loss for the taxation year 1974. In the reply

Delmer E Taylor:—This is a decision on a hearing at which Mr Moses Grad made application to the Tax Review Board under subsection 167(1) of the Income Tax Act, SC 1970-71-72, c 63, as amended, for an Order extending the time within

The Chairman:—This is the appeal of Edward Djoboulian from income tax assessments dated April 8, 1975, in respect of the appellant’s 1968, 1969, 1970, 1971, 1972 and 1973 taxation years. This appeal was heard on common evidence with that of Siranouche

The Chairman:—This is the appeal of Siranouche Karadjian from reassessments dated December 16, 1974, in respect of the appellant’s income for the 1969, 1970, 1971, 1972 and 1973 taxation years.

The Chairman:—This is the appeal of Haig Djoboulian from reassessments dated February 28, 1975, in respect of the appellant’s income for his 1970, 1971, 1972 and 1973 taxation years, which was heard on common evidence with the appeal of his father,

The Assistant Chairman:—For each of the 1972, 1973 and 1974 taxation years, Paul White (the appellant) filed the requisite individual income tax return as required by the Income Tax Act, SC 1970-71-72, c 63. Insofar as it is