M J Bonner:—When these appeals were called for hearing the agent for the Appellant and counsel for the Minister agreed that the outcome should be the same as in the appeals of Cornelius Visser (79-1169). They stated that the circumstances giving rise to this appeal were indistinguishable from the circumstances of the Visser appeals. This appeal will therefore be dismissed.

Appeal dismissed.

M J Bonner:—When this appeal was called for hearing the agent for the Appellant and counsel for the Minister agreed that the outcome should be the same as in the appeals of Cornelius Visser (79-1169). They stated that the circumstances giving rise to this appeal were indistinguishable from the circumstances of the Visser appeals. This appeal will therefore be dismissed.

Appeal dismissed.

John B Goetz:—The appellant appeals from an assessment for his 1976 taxation year. The assessment was made on the basis that the claimed deductions of $2,618.45 allegedly incurred by the appellant were considered by the Minister as being a deduction

The Chairman:—This is the appeal of Mr Joseph W Courtright from an assessment in respect of the 1975 taxation year elated December 24, 1976 by which the respondent assessed the appellant for taxes by reducing the appellant’s declared interest income by $930.63 by

Roland St-Onge:—The appeal of Charles B Davidge came before me on July 16, 1980, at the City of Yellowknife, Northwest Territories, and the issue is whether the rent paid by the partnership to one of the partners should be included in the appellant’s income

M J Bonner:—This is an appeal from an assessment of income tax for the 1974 taxation year. On assessment the Minister included in the computation of the appellant’s income the sum of $45,000 paid to the appellant by Nesbitt, Thomson and

M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1974 taxation year. The appellant, on V-Day, owned a farm situate in the Township of Puslinch in the Province of Ontario, near the City of Guelph. The

D E Taylor:—This is an appeal heard in the City of Toronto, Ontario, on April 18, 1980, against an income tax assessment for the year 1976 in which the Minister of National Revenue disallowed an amount of $1,825.65 claimed against income of $3,200 which was

John B Goetz:—This is an appeal with respect to the reassessment of income tax for the appellant’s 1976 taxation year. The issue is whether the appellant was entitled to split, between him and his wife, the receipt of $3,000 by way of interest accruing from

D E Taylor:—These are appeals heard on common evidence in the City of Toronto on April 17, 1980, against assessments for 1974 in which the Minister of National Revenue disallowed the claim of the respective appellants regarding the income tax treatment certain amounts