Roland St-Onge:—The appeal of Mr Richard Stead, which came before me on December 11, 1980 at the City of Victoria, BC, involves his 1976 and 1977 taxation years.

Roland St-Onge:—The appeal of Mr Leslie E Niemi came before me on May 6, 1980, at the City of Peterborough, Ontario, and the issue is whether the sale of land was an adventure in the nature of trade in the appellant’s 1975 taxation

Roland St-Onge:—The appeal of Mr Raymond R Roy came before me on December 8,1980 in the City of Victoria, BC and the issue is whether the appellant is allowed to deduct an amount of $703.50 as “Transport Employee Expenses’’, pursuant to paragraph

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

John B Goetz:—These appeals by the appellants for their 1974 taxation year. The appellants filed identical notices of appeals as they were partners in the operation of Sunnyslope Kennels, a business operated at 4696 South East Marine Drive, Burnaby,

John B Goetz:—These are appeals involving the appellant’s 1975 and 1976 taxation years. The appellant described himself as “an independent realtor’’ and also a landscaping contractor, which business of landscaping he started in 1970 and continued on for

John B Goetz:—This is an appeal by the appellant with respect to his 1976 and 1977 taxation years. The appellant claimed as farm expenses the sums of $13,273 for 1976 and $11,268.19 for 1977.

The Chairman:—This is the appeal of Canadian Dredge and Dock Company Limited from reassessments dated June 29, 1977 in respect of the 1971, 1972, 1973 and 1974 taxation years. A summary of the facts and the issue are clearly set out in the

M J Bonner:—The appellant appeals from assessments of income tax for its 1972 and 1975 taxation years.

John B Goetz:—This involves two appeals by William Jaehrlich, one with respect to his 1972 taxation year and the other with respect to his 1974 taxation year. Accompanying his notices of appeal were appeals by one John Wagner, a partner of