John B Goetz:—These are appeals with respect to the appellants’ 1974 taxation year. In assessing the appellants, the Minister relied, inter alia, upon paragraphs 18(1)(a) and (e) of the Income Tax Act, SC 1970-71-72, c

John B Goetz:—This is an appeal by the appellant with respect to an assessment of her tax for the 1977 taxation year. in assessing the appellant, the respondent relied, inter alia, upon section 3, paragraph 56(1)(h) and

John B Goetz:—This is an application by the taxpayer George Akis Ventiris for an extension of time in which to file a notice of appeal in respect of the 1975 and 1976 taxation years. Mr Ventiris left the Province of British Columbia

D E Taylor:—This is an appeal heard in the City of Toronto, Ontario, on June 27,1980, against income tax assessments for the years 1974 and 1975, in which the Minister of National Revenue taxed the gain realized on the sale of a

The Assistant Chairman:—It was agreed when these appeals were called for hearing that these appeals would abide the decision in the appeal of David Halcrow v MNR. For the reasons given therein, a copy of which is attached, these appeals are dismissed.

Appeals dismissed.

The Assistant Chairman:—In 1974 a group of persons, 24 in number, purchased a farm in the Province of Manitoba and took title thereto in a bare trustee, Brasch Limited, a corporation incorporated pursuant to the laws of the Province of Manitoba

John B Goetz:—This is an appeal by the appellant with respect to his assessment for the 1974 taxation year. The only issue involved in this appeal is whether the profit realized by the appellant on the sale of certain real estate owned

John B Goetz:—This is an appeal with respect to the reassessments of the appellant’s income tax liability for his 1977 and 1978 taxation years, which reassessments were disallowed as deductions from the appellant’s income automobile expenses in the amounts

D E Taylor:—These appeals, heard in the City of Toronto, Ontario, on June 24 & 25, 1980, are against income tax assessments for the years 1970 and 1971 respectively. In these assessments the Minister of National Revenue assessed to tax on

Guy Tremblay:—This case was heard in Toronto, Ontario, on June 29, 1979, and was taken under advisement on October 17, 1979.