M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1974 taxation year. The first issue is whether the gain realized on the sale of the appellant’s one-half interest in part of Lot 15, Concession 1, SDS,

D E Taylor:—This is an appeal heard in Winnipeg, Manitoba, on October 21, 1980, against an income tax assessment for the year 1975 in which the Minister of National Revenue taxed the profit realized from the sale of certain real property

Guy Tremblay [TRANSLATION]:—This case was heard at Montreal (Quebec) on September 17 and 18, 1970.

D E Taylor:—This is an appeal heard at the City of Toronto, Ontario, on September 24, 1980, against an income tax assessment for the year 1973 in which the Minister of National Revenue added an amount of $98,435.14 to the reported taxable

D E Taylor:—This is an appeal heard in Toronto, Ontario, on September 25, 1980, against an income tax assessment for 1969 in which the Minister of National Revenue added an amount of $63,110.56 to the reported income of the appellant. In

John B Goetz:—The appellant has filed a notice of appeal for the 1974, 1976 and 1977 taxation years. In particular, he claims $6,800 with respect to the cost of horses acquired, as he says, in 1974, as well as other expenses incurred

John B Goetz:—This is an appeal by the appellant with respect to his income tax liability for his 1972 and 1973 taxation years. The appellant and the respondent agreed on a statement of facts which succinctly sets the basic issues before

Roland St Onge [TRANSLATION]:—The appeal of Mr Louis Dorion came before me on December 5, 1979 at Quebec City, Quebec. The question is whether a sum of $8,000 paid by the appellant to his former spouse during the 1976 taxation year is

Guy Tremblay [TRANSLATION]:—These cases were heard on common evidence at Montreal, Quebec on May 15, 1979.

M J Bonner:—These appeals were heard together on common evidence. The appellants appealed from assessments of income tax made on the basis that profits realized on the sale in 1974 and 1976 of certain land were income.