The Chairman:—The appeal of Mr William H C Milner is from an assessment with respect to the 1977 taxation year.

D E Taylor:—This is an appeal heard in London, Ontario, on April 8, 1981, against income tax assessments for the years 1976 and 1977 in which the Minister of National Revenue disallowed an amount of $107,437,42 as an expense paid out to

The Chairman:—The appeals of Mrs Janice Shpak and Mr Brian Shpak, from assessments in respect of the 1977 taxation year, were heard on common evidence by agreement between parties.

D E Taylor:—This is an appeal heard in the City of London, Ontario, on April 9, 1981 against an income tax assessment for the year 1975 In which the Minister of National Revenue added an amount of $28,912.72 to the taxable income of

The Chairman:—The appeals of Messrs Rudolph Sims and Arthur Green from assessments in respect of the 1974, 1975 and 1976 taxation years involve the same basic issue.

The Assistant Chairman:—The appellant, who is a general insurance agent, in 1974 and 1975 acquired, in total, three customer lists and files and, when preparing his income tax returns for those years, charged the amounts paid for those lists as

The Chairman:—The appeal of Mr Walter Dombroskie is from an assessment in which the Minsiter of National Revenue included in the appellant’s income the amounts of $10,664.50 and $25,048.50 for the 1974 and 1975 taxation years respectively as income from

Guy Tremblay [Translation]:—This case was heard at Montreal, Quebec on January 22, 1980. It was taken under advisement on January 30, 1980, after supporting documents were filed.

D E Taylor:—This is an appeal heard in Toronto, Ontario, on February 23, 1981, against an income tax assessment for the year 1976 in which the Minister of National Revenue disallowed an amount of $1,054.61 claimed by the taxpayer as “moving expenses’’, described

D E Taylor:—This is an appeal heard in the City of London, Ontario, on April 10, 1981, against income tax assessments for the taxation years 1975 and 1976 in which the Minister of National Revenue added amounts of $12,169.47 to the income reported by the