Guy Tremblay:—These appeals were heard on common evidence on April 27, 1982, at the City of London, Ontario.

Guy Tremblay:—This case was heard on August 11, 12 and 13, 1982, at the City of Vancouver, British Columbia.

Guy Tremblay:—This case was heard on May 26, 1982, at the City of Toronto, Ontario.

Roland St-Onge [ORALLY]:—The appeal of the company, Cochren Construction Co Limited came before me on June 30, 1982, in the City of Toronto, Ontario, and the issue is whether some charitable donations were effectuated within the meaning of paragraph 110(1)(a)

The Chairman:—The appeal of Irving A Taylor is from reassessments with respect to the 1978 and 1979 taxation years by which the Minister disallowed the deduction of alimony payments in the amounts of $16,075 and $8,550 respectively made by the appellant

The Chairman:—The appeal of Ann Maloney, in her capacity of trustee with respect to the trust of Katherine Jacomina Maloney, is from an assessment for the 1979 taxation year.

M -J Bonner:—The appellant appeals from assessments of income tax for the 1977 and 1978 taxation years. On assessment the respondent treated certain foreign exchange gains as income. One-half of those gains had been reported by the appellant as

D E Taylor:—This is an appeal heard in Fredericton, New Brunswick on July 13, 1982, against income tax assessments for the years 1978 and 1979 in which the Minister of National Revenue disallowed deductions against commission income in the amounts

M J Bonner:—This is an appeal from an assessment of income tax for the 1977 taxation year. The only issue here is what, for purposes of the computation of the taxable capital gain realized on sale, was the value on V-Day of a parcel of land sold

D E Taylor [ORALLY]:—This is an appeal from Muriel Anne McGuire with respect to her 1979 and 1980 income tax returns.