D E Taylor:—This is an appeal heard in the City of Edmonton, Alberta, on March 17, 1980, against an income tax assessment for the year 1976 in which the Minister of National Revenue included in the appellant’s income the amount of $2,700

D E Taylor:—This is an appeal heard on March 18,1980, at the City of Edmonton, Alberta, against an income tax assessment for the year 1974 in which the Minister of National Revenue assessed on income rather than on capital account the

D E Taylor:—This is an appeal heard in the City of Edmonton, Alberta, on March 21, 1980, against an income tax assessment dated August 20, 1976, in which the Minister of National Revenue disallowed an amount of $22,184.16 claimed in the

The Chairman:—The appeal of Erik Lindgren is from an assessment in respect of the 1975 and 1976 taxation years by which amounts of $1,989 and $2,473 respectively, claimed as alimony and maintenance payments were disallowed by the Minister.

John B Goetz:—This is an appeal from an income tax reassessment dated November 1, 1977 of the appellant’s income tax liability for the taxation year 1975. In that year the Minister reassessed the appellant’s income tax liability by disallowing the

D E Taylor:—These are appeals heard on common evidence on March 21, 1980 at the City of Edmonton, Alberta, and are against tax assessments for the year 1974 in which the Minister of National Revenue allowed an amount of $37,216 to each

The Chairman:—The appeal of The Estate of Leah Rivers is from a reassessment in respect of the 1974 and 1975 taxation years. In issue is the amount of capital gain realized by the appellant from its share of the proceeds of disposition of

D E Taylor:—This is an appeal heard on March 17,1980, at the City of Edmonton, Alberta, against an income tax assessment for the year 1976 in which the Minister of National Revenue limited the claim of the appellant for registered retirement

John B Goetz:—This is an appeal with respect to reassessments of the appellant’s income tax liability for his 1973, 1974, 1975 and 1976 taxation years. The parties filed an agreement as to case whereby the appellant abandoned his appeal with

M J Bonner:—I will now give my decision in the Hecht and May appeals. I have prepared one set of reasons for all appeals. The appellant Hecht appeals from assessments of tax and penalties for the 1973 and 1974 taxation years. In the