John B Goetz:—This involves two appeals by William Jaehrlich, one with respect to his 1972 taxation year and the other with respect to his 1974 taxation year. Accompanying his notices of appeal were appeals by one John Wagner, a partner of

D E Taylor:—This is an appeal heard in Toronto, Ontario, on July 30, 1980, against an income tax assessment for the year 1976 in which the Minister of National Revenue added an amount of $9,162.14 to the income reported by the appellant

The Chairman:—The appeal of Mr Lome Nelson is from a tax reassessment in respect of the 1976 taxation year by which the Minister of National Revenue disallowed an amount of $4,088.37 claimed by the appellant as deductible travelling expenses within the

Guy Tremblay:—This case was heard July 28, 1980 in Saint John, New Brunswick.

Guy Tremblay:—This case was heard in Saint John, New Brunswick on July 29, 1980.

John B Goetz:—On August 1, 1975, the appellant purchased a list of property management accounts from Murdock and Maber Agencies Ltd. for the sum of $30,000. The list included 17 small apartment buildings, 24 houses, a portion of one house, 5

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