Roland St-Onge:—The appeals of Dofin Limited and Miller Stationers Ltd came before me on May 1, 1979, at the City of Edmonton, Alberta, and counsel agreed that these two appeals be heard on common evidence although the issues were different.

The Chairman:—The appeal of Luella Kerr Booth is from an assessment dated December 6, 1977 by which business expenses in the amounts of $3,621.39 and $4,059.08 claimed by the appellant in the 1975 and 1976 taxation years respectively, were disallowed. On

Roland St-Onge:—The appeal of Mr Manfred Holmann came before me on December 11, 1978, at the City of Vancouver, British Columbia, and it is with respect to interest expenses which the appellant claimed in his 1976 taxation year.

M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1973 taxation year. The first issue arises from the inclusion, in computing the appellant’s income for the year, of the sum of $589,247, being the gain

The Chairman:—This is the appeal of Mr Malte Von Anrep from an income tax assessment by which the respondent added to the appellant’s 1972 income, the sum of $65,315 as his share of profits realized on the sale of property (hereinafter referred

Guy Tremblay:—La preuve en cette cause fut présentée à Québec (Québec) les 7 et 10 décembre 1977. Les plaidoiries ont été entendues le 10 juillet 1978 à Montréal (Québec).

The Chairman:—The appeals of Mr Paul R Stone and Mr Gene Hartman from assessments in respect of the 1974 taxation year were heard on common evidence, the issue being whether the profits realized by the appellants from the sale of a certain

Roland St-Onge:—The appeal of Mr Terence T Malone came before me on April 4, 1979, at the City of Toronto, Ontario and the issue is whether the appellant is entitled to deduct a business loss in the amount of $139,500 in his 1971

M J Bonner:—This is an appeal from assessments of income tax for the appellant’s 1971, 1972 and 1973 taxation years. The assessments in issue are described in the Agreed Statement of Facts filed by the parties at the hearing. It read as follows:

AGREED STATEMENT OF FACTS

M J Bonner:—This is an appeal from assessments of income tax for the appellant’s 1970 to 1973 taxation years inclusive. By these assessments the respondent treated as income amounts described as net revenue from the sales of certain residential building lots. The sales