Christie, TCJ [ORALLY]:—These appeals were heard together on common evidence by agreement of the parties and the consent of the Court.

Taylor, TCJ:—This is an appeal heard in London, Ontario, on April 11, 1984 against an income tax assessment for the year 1980 in which the Minister of National Revenue disallowed as a deduction certain travelling expenses claimed. Both parties relied

Cardin, TCJ:—The appeal of George James Carroll is from a reassessment of tax with respect to the 1981 taxation year. The issue is the taxability of all income withdrawn from a Registered Retirement Savings Plan (RRSP).

Tremblay, TCJ:—These cases were heard at Montreal, Québec, on November 11, 1983.

Bonner, TCJ:—The appellant appeals from an assessment of income tax for the 1978 taxation year. On assessment the Minister included in the computation of income the gain realized by the appellant on the sale of a 4.5-acre parcel of land at 1235

Christie, CJTC [ORALLY]:—In returns of income, all dated March 8, 1977, in relation to her taxation years 1973, 1974 and 1975, the appellant claimed no tax payable. In her return for 1973 Mrs Sheridan stated her net income to be $10,000,

Tremblay, TCJ:—This case was heard in Toronto, Ontario, on February 29, 1984.

Tremblay, TCJ:—These appeals were heard on common evidence in Toronto, Ontario, on February 17, 1984.

St-Onge, TCJ [ORALLY]:—The appeal of Mr William Cameron was heard on the 3rd of February, 1984 at the city of Vancouver, British Columbia, and it has to do with the transfer of a lot by the appellant to his son and daughter-in- law in

Bonner, TCJ [ORALLY]:—These appeals from assessments of income tax for the 1977, 1978 and 1979 taxation years must, in my view, be dismissed on the very simple ground that in a contest such as we have here between the appellant and the