Taylor, TCJ:—This appeal was heard by me in St. John’s, Newfoundland, on July 7, 1983 in my capacity as a member of the Tax Review Board but this judgment is rendered in my capacity as a judge of the Tax Court of Canada. The

Tremblay, TCJ:—This case was heard in London, Ontario on November 2, 1982.

Goetz, TCJ:—This appeal was heard by r in Calgary, Alberta, on September 21, 1982 in my capacity as a Member of the Tax Review Board but this judgment is being rende d in my present capacity as a judge of the Tax Court of Canada.

St-Onge, TCJ:—The appeals of Gary C Graves and Mary J Graves came before me on July 20, 1983, at the City of Halifax, Nova Scotia, and the issue is whether the appellants did carry on business in partnership and whether some expenses claimed were

The Chairman:—This taxpayer appeals from an assessment of income tax for the 1978 taxation Year. Land belonging to her was expropriated under the Expropriation Act for purposes of a proposed airport at Pickering, Ontario.

Tremblay, TCJ:—This case was heard on May 31, 1983, at the City of London, Ontario.

Tremblay, TCJ:—This case was heard in London, Ontario, on May 30, 1983.

Taylor TCJ:—This appeal was heard by me in St John’s Newfoundland, on July 6, 1983 in my capacity as a member of the Tax Review Board but this judgment is rendered in my capacity as a judge of the Tax Court of Canada. In his

Taylor, TCJ:—This appeal was heard by me in Montréal, Québec, on June 14, 1983 in my capacity as a member of the Tax Review Board but this judgment is being rendered in my present capacity as a judge of the Tax Court of Canada.

D E Taylor [ORALLY]:—This is an appeal from Margaret M Zygocki with respect to her 1977 income tax year. The matter at issue has been spelled out in a notice of appeal dated 28 September 1981, and in the Minister’s reply to notice