Guy Tremblay:— This case was heard in Toronto, Ontario on April 3, 1980.

The Chairman [TRANSLATION]:—This is an appeal by Mr Gilbert E Arnold, Jr from income tax assessments for the 1971 and 1972 taxation years. The question relates to the nature of the profit made by the appellant from the sale of timber on his

Roland St-Onge [TRANSLATION]:—The appeal by the Marguerite F Doriga Trust was brought before me on November 12, 1980 in the city of Montreal, Quebec.

The Chairman:—The appeal of Richard W Jarvis for an income tax assessment by which the Minister of National Revenue computed the appellant’s taxable capital gain resulting from the sale of 500 shares of Central Farm Supply (Brantford) Limited as being

D E Taylor:—This is an appeal heard in Toronto, Ontario on December 9, 1980, against an income tax assessment for the year 1977 in which the Minister of National Revenue disallowed the amount of $4,077.50 claimed by the appellant as “moving

D E Taylor:—This is an appeal heard in Toronto, Ontario, on December 11, 1980, against income tax assessments for the years 1973, 1974 and 1975, in which the Minister of National Revenue increased the reported taxable income of the appellant by

D E Taylor:—This is an appeal heard in Toronto, Ontario, on December 12, 1980, against the confirmation of an income tax assessment for the year 1978, in which confirmation the Minister of National Revenue would not allow the deduction of an

D E Taylor:—These are appeals heard on common evidence in Toronto, Ontario, On December 9, 1980, against income tax assessments which provided the following information:

M J Bonner:—The appeals of Irving Erenberg and Joseph Isenman from assessments for their 1974 taxation years were heard together on common evidence. For many yeas prior to 1974 the appellants, in partnership, carried on the business of a public

D E Taylor [TRANSLATION]:—This appeal was filed following the tax assessments for the years 1972 to 1975 inclusive and was heard in the city of Montreal (Quebec) on June 12, 1980. In arriving at these assessments the Minister of National