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.

D E Taylor:—This is an appeal heard in Calgary, Alberta, on May 26 and 2/, 1982, against income tax assessments dated December 12, 1979, for the years 1974, 1975 and 1976, in which the Minister of National Revenue made several substantial

Guy Tremblay:—This case was heard on April 29, 1982, at the City of London, Ontario.

The Assistant Chairman:—To the reported income of the appellant for the 1974 taxation year, was added a dividend in the amount of $237,405 paid to him by The Hamilton Tiger-Cat Football Club Limited (hereinafter referred to as the

M J Bonner:—This is an appeal from an assessment of income tax for the 1978 taxation year. The Minister, on assessment, included in the computa- tion of income a taxable capital gain which he found was realized as a consequence of a