The Assistant Chairman:—On the application of the Minister ...

Guy Tremblay:—This case was heard in Montreal, Quebec, on May 11, 1978, and on March 19, 1979. The Board has taken the matter under advisement after receiving the written submissions on April 17, 1979.

D E Taylor:—These are appeals heard on common evidence at the City of Edmonton, Alberta, on March 19, 1980, against income tax assessments for the years 1972, 1973, 1974 and 1975 in the case of Lincoln H Stroh, and for the years

D E Taylor:—This is an appeal heard in the City of Toronto, Ontario, on April 16, 1980 against an income tax assessment for the year 1975 in which the Minister of National Revenue taxed a gain of $33,941.25 from a sale of land

D E Taylor:—This is an appeal heard in the City of Edmonton, Alberta, on March 19, 1980 against an income tax assessment for the year 1976 in which the Minister of National Revenue included an amount of $65,772 in the income of the

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