D E Taylor:—This is an appeal from Nan M Goodwin with respect to her 1976 tax return. The single matter at issue brought before the Board is the fair market value on December 31, 1971, of 10.65 acres of land that was sold by

The Assistant Chairman:—The appellant appeals from an income tax assessment with respect to his 1978 taxation year. He was, for a period of time commencing in February 1977 and terminating in January 1978, in partnership with A Peter Sawler, carrying

Roland St-Onge [Translation]:—The appeal of Les Immeubles Roussin Ltée came before me on May 11,1982 in Quebec City, Province of Quebec.

D E Taylor [TRANSLATION]:—This decision was rendered on June 4, 1982 following an application to the Tax Review Board for an extension of the time within which an appeal might be instituted from a tax assessment for 1976. The application, dated

D E Taylor:—This is an appeal heard at Montreal, Quebec, on May 3, 1982, against an income tax assessment for the taxation year 1974, in which the Minister of National Revenue assessed to tax amounts advanced to the appellant by “Zeus

D E Taylor [TRANSLATION]:—This appeal, heard at Quebec City on February 2, 1982, was brought following tax assessments for 1977 and 1978. This decision, rendered on May 18, 1982, is the result.

D E Taylor [TRANSLATION]:—This decision, which was rendered on June 4, 1982, relates to the applications to extend the time for filing notices of objection to reassessments issued by the Minister of National Revenue against the applicants for the

John B Goetz:—This is an appeal by Stephen R Garness with respect to assessments for his 1977 and 1978 taxation years.

John B Goetz:—This is an appeal by the appellant with respect to its 1979 taxation year. The issue is whether the amount of $7,500 paid to two of the trustees is deductible pursuant to the provisions of paragraph 18(1 )(a) or 20(1

D E Taylor:—These are appeals heard on common evidence in London, Ontario, on June 14, 1982 against income tax assessments for the years 1976, 1977 and 1978 in the case of Vernon Boles, and for 1978 in the case of Marie Boles. While