The Chairman:—The appeals of William Madronich, John S Madronich and Edward R Madronich were, by consent, heard on common evidence.

M J Bonner:—The appellant appeals from assessments of income tax for the 1974, 1975 and 1976 taxation years. The appellant was, during those years, a dairy farmer who computed his income on a cash basis. He also had a full-time job.

D E Taylor:—These appeals, heard in Winnipeg, Manitoba, on November 19, 1981, are against income tax assessments for certain years in which the Minister of National Revenue added amounts as follows to the taxable income of the appellant:

D E Taylor [TRANSLATION]:—This appeal was heard at Montreal, Quebec on November 17, 1980, and was brought from income tax assessments for 1977, in which the Minister of National Revenue refused the taxpayer the following deductions:

D E Taylor:—These are appeals of Conrad Wyrzykowski and Arthur Beghin with respect to the 1975 and 1976 taxation years. The appeals were heard on common evidence in Winnipeg on November 17 and 18, 1981. Mr Wyrzykowski is a practising barrister

The Chairman [TRANSLATION]:—This is an appeal by Mr Marcel de Montigny from an income tax assessment for the taxation years 1976 and 1977. In his returns, the taxpayer claimed as farm expenses an amount of $1,411.69 for 1976 and $1,368.59 for 1977.

M J Bonner:—The appellant appeals from an assessment of income tax for the 1977 taxation year. On assessment the respondent disallowed a deduction claimed under paragraph 60(b) of the Income Tax Act in respect of a payment

Guy Tremblay:—This case was heard in Winnipeg, Manitoba on February 13, 1981. The case was taken under advisement on April 24, 1981, after the filing of the written arguments.

M J Bonner:—The appellant appeals from assessments of income tax for the 1976 and 1977 taxation years. Were it not for investment tax credits which were not allowed on assessment I would have no hesitation in dismissing the appeals.

Cattanach, J:—This is an appeal by way of trial de novo from a decision of the Tax Review Board dated September 21, 1981 whereby the plaintiff’s appeal from an assessment of the plaintiff for its 1979 taxation year was disallowed