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

The Chairman:—The appeal of Dutch-More Corporation is from an assessment in respect of the 1977 taxation year by which the Minister of National Revenue disallowed a deduction of $65,000 claimed by the appellant as a bad debt within the meaning of

Guy Tremblay:—This was heard in Toronto, Ontario, on October 2, 1980.

John B Goetz:—This is an appeal by the appellant with respect to his 1971 to 1976 taxation years inclusive, whereby the appellant was reassessed for those taxation years by way of a net worth assessment and also penalties were levied. Mr

John B Goetz:—These are appeals by Donald J Bubnick with respect to his 1977 and 1978 taxation years. These appeals involve particularly subparagraph (i) of paragraph 8(1 )(h) of the Income Tax Act, SC 1970-71-72, c 63,