The Chairman [TRANSLATION]:—The appeals of Mr Reynald Plante and Mr Hubert Plante from income tax assessments for the 1976 and 1977 taxation years, with the principal point of the case being the same in both appeals, were by mutual consent heard at

Roland St-Onge:— The appeals of the company Immobiliare Canada Ltd came before me on November 12,1980, at the City of Montreal, Quebec, and the issue is whether the appellant is allowed to deduct a business loss in its 1972 and 1973

M J Bonner:—The appellant appeals from assessments of income tax for the 1974 to 1977 taxation years inclusive. The appeal for 1977 was aban- doned and will therefore be dismissed. The respondent, by his counsel, consented during the hearing of

Roland St-Onge [TRANSLATION]:—The appeal of Station Canada & Gulf Terminal Inc came before me on May 22, 1980 in Quebec City, Quebec.

M J Bonner:—In making the assessment for 1977 now under appeal the respondent allowed only $242 of a claimed deduction of $1,321.84 in respect of interest expense on a rental property (hereinafter called “House No 1’’) owned by the appellant.

Roland St-Onge:—The appeal of Dr Earl Lerner came before me on October 30, 1980, at the City of Montreal, Quebec, and has to do with penalties with respect to unreported income and disallowed expenses in his 1973, 1974, 1975 and 1976 taxation

M J Bonner:—The appellant appeals from assessments of income tax for his 1975 and 1976 taxation years. On assessment the Minister disallowed claims made under section 109 of the Income Tax Act in respect of the support

D E Taylor [TRANSLATION]:—This appeal, which was heard in the city of Montreal, Quebec on June 9, 1980, was brought following assessments in which the Minister of National Revenue refused deductions claimed by the appellant as alimony payments amounting

The Chairman:—This is the appeal of Mr Richard K Cooper from an income tax assessment in respect of the 1974 taxation year.

The Chairman:—The appeal of Susannah Dalfen is from assessment in respect of the 1974 taxation year by which the Minister added and additional amount of $3,581.66 as taxable income to the amount of $4,174 declared by the appellant as a taxable