Tremblay, TCJ:—These appeals were heard on common evidence on May 17, 1984, at Sudbury, Ontario.

Taylor, TCJ:—This is an appeal heard in Edmonton, Alberta on July 12, 1984 against income tax assessments for the years 1975 through 1979, in which the Minister of National Revenue taxed as on income rather than capital account the gains realized on sales of

Tremblay, TCJ:—This appeal was heard on April 10, 1984, in Montreal, Quebec.

Cardin, TCJ:—Dominik Kramer, Magdalena Kramer, Helmut Kramer and Hildegard Gruber have filed applications for an order extending the time within which notices of objection may be served with respect to the 1980 taxation year. The Minister’s reassessments of the

Taylor, TCJ:—This is an appeal heard in Vancouver, British Columbia, on May 31, 1984 against an income tax assessment for the year 1976 in which the Minister of National Revenue disallowed capital cost allowance of $40,000 claimed under the provisions of

Taylor, TCJ:—These are appeals heard on common evidence in Edmonton, Alberta on July 11 and 12, 1984 against income tax assessments for the years 1976 and 1977 in which the Minister of National Revenue treated the appellants’ portions of the gain

Taylor, TCJ:—The Court commenced to hear this appeal on common evidence with that of Virginia M Dailley (83-839), in London, Ontario on April 10, 1984. The notice of appeal from the corporation reads in part as follows:

Cardin, TCJ:—The appeal of the Estate of Nathan Gesser is from an assessment of tax with respect to the 1972 taxation year. This appeal is one of twenty- four appeals whose taxation years, subject matter, background and legal issues, while not all identical, are

St-Onge, TCJ [ORALLY]:—The appeal of Mrs Paula Goldhagen was heard on January 9, 1984, at the city of Toronto, Ontario.

Goetz, TCJ [ORALLY]:—These are appeals with respect to the appellant’s 1977 to 1980 taxation years inclusive wherein he sought to make certain deductions from his income tax which he had to pay as a result of working in the oil fields as a well driller.