M J Bonner:—These are appeals from assessments of income tax for the appellant’s 1973, 1974, 1975 and 1976 taxation years. The appellant is the son of the late Ethel Jane Brown whose will provided that:

Delmer E Taylor:—This is the appeal of Mr A W Peterson with respect to an income tax assessment for the year 1974 in which the Minister of National Revenue altered the “per-share value’’ assigned by the appellant to certain shares of a

M J Bonner:—This is an appeal from an assessment of income tax for the 1975 taxation year, which assessment was made on the basis that the appellant was not entitled to deduct the sum of $11,000 under the provisions of paragraph 60(b)

Roland St-Onge:—The appeal of David C Murdoch came before me on December 13,1978, in Vancouver, British Columbia and the issue is whether a gift was made to Her Majesty the Queen or an agency of Her Majesty the Queen or one made to a

Guy Tremblay:—Cette cause fut entendue à Montréal (Québec) le 19 mai 1978.

Guy Tremblay:—Cette cause fut entendue à Montréal (Québec) le 19 mai 1978.

Guy Tremblay:—Cette cause a été entendue à Quebec (Québec) le 11 septembre 1978.

Delmer E Taylor:—Cet appel a été interjeté à la suite d’une cotisation d’impôt de l’année d’imposition 1976. Il s’agit de déterminer si un montant de $1,470.96, reçu par l’appelant comme bénéfice en assurance-salaire, est imposable conformément à l’article

Delmer E Taylor:—This is an appeal heard in the City of Edmonton, in the Province of Alberta, against income tax assessments for the taxation years 1973, 1974, 1975 and 1976. The appellant was requesting that certain amounts allegedly paid as

M J Bonner:—Paul’s Hauling Ltd appeals from an assessment of income tax for the 1975 taxation year disallowing in part, as deductions in computing income,