D E Taylor:—This is an appeal heard in Toronto, Ontario, on December 12, 1980, against the confirmation of an income tax assessment for the year 1978, in which confirmation the Minister of National Revenue would not allow the deduction of an

D E Taylor:—These are appeals heard on common evidence in Toronto, Ontario, On December 9, 1980, against income tax assessments which provided the following information:

M J Bonner:—The appeals of Irving Erenberg and Joseph Isenman from assessments for their 1974 taxation years were heard together on common evidence. For many yeas prior to 1974 the appellants, in partnership, carried on the business of a public

D E Taylor [TRANSLATION]:—This appeal was filed following the tax assessments for the years 1972 to 1975 inclusive and was heard in the city of Montreal (Quebec) on June 12, 1980. In arriving at these assessments the Minister of National

D E Taylor:—This is an appeal heard November 31, 1980 in the City of Montreal, Québec, against an income tax assessment for the year 1974. On April 14, 1970, the appellant entered into a memorandum of agreement with Mursid Incorporated

The Chairman:—The appeal of Mr David H Hill is from an assessment by which the Minister of National Revenue deleted from the appellant’s 1975 tax return interest income, interest expenses, interest income deduction and the capital loss claimed relative to

The Chairman:—This is the appeal of Mr Oscar A Sandoz from an income tax assessment in respect of the 1977 taxation year.

Reassessments:

John B Goetz:—This is an appeal by the appellant with respect to his 1975 and 1976 taxation years whereby he declared income and expenses on the basis of being self-employed, as an independent agent in the business of selling insurance. The

D E Taylor:—This is an appeal heard in Toronto, Ontario, on December 9, 1980, against an income tax assessment for the year 1976, in which the Minister of National Revenue included in the taxable income of the appellant amounts of $900.08

The Assistant Chairman:—The appellant appealed to this Board from an assessment for income tax for the 1977 taxation year. In his income tax return for that year, he claimed as a deduction on account of alimony payments the sum of $12,170