The Chairman:—This is the appeal of Dr Albert W Taylor from an income tax reassessment dated July 4, 1975, by which the respondent disallowed certain expenses claimed by the appellant in his 1973 tax return.

Issue

The Chairman:—Ceci est l’appel de M André Corriveau à l’encontre d’une cotisation d’impôt en date du 24 octobre 1975, par laquelle le Ministre du Revenu national n’admet pas un montant de $4,990.92 réclamé par l’appelant à titre de dépenses encourues

Assistant Chairman:—The appellant in this appeal took advantage of subsection 165(3) of the Income Tax Act, RSC 1952, c 148 as amended by SC 1970-71-72, c 63, with the consent of the respondent. Counsel for the appellant had

Guy Tremblay:—Cette cause fut entendue à Montréal (Québec) le 16 mai 1978.

Guy Tremblay:—This case was heard at Saskatoon, Saskatchewan, on October 12, 1978.

Guy Tremblay:—These appeals were heard at Vancouver, British Columbia, on February 22, 1979.

The Chairman:—The issues being identical, the appeals of Messrs Tapani Nestor Valitalo and Jose Murillo from assessments in respect of the 1974 and 1975 taxation years were heard simultaneously.

The Chairman:—Ceci est l’appel de M Jean-Louis Boivin à l’encontre des cotisations émises en date du 9 février 1976 pour les années d’imposition 1969, 1970, 1971, 1972 et 1973.

Guy Tremblay:—Cette cause fut entendue à Québec (Québec) le 13 septembre 1978.

Delmer E Taylor:—This is an appeal heard at the City of Toronto, Ontario, on February 27, 1979, from an income tax assessment in which the Minister of National Revenue increased the reported taxable income of the appellant for the year 1976