Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on January 17, 1984 against an income tax assessment in which the Minister of National Reve- nue assessed a penalty of $317.75 for late filing of the corporation’s income tax return. This

Taylor, TCJ:—These are appeals heard on common evidence in Toronto, Ontario on May 1 and May 2, 1984 against income tax assessments which are summarized below.

Goetz, TCJ:—The appellant is appealing with respect to a reassessment relating to her 1980 taxation year claiming that her position as a school principal required her to pay certain travelling expenses in the amount of $2,211.47 which she sought to deduct in filing

Tremblay, TCJ:—This case was heard on December 7, 1983, at the city of Winnipeg, Manitoba.

Tremblay, TCJ [TRANSLATION]:—These cases were heard on common evidence in the city of Montréal, Québec on January 12, 1983. The Court was in addition informed that the final result of these cases would be used for a final settlement of forty other

Rip, TCJ:—The appellant appeals from assessments for the 1977 and 1978 taxation years. The appeal was heard on common evidence with the appeals of Salvatore DeAngelis, Luigi Guglietti, Michael Natale and Nicola Tersigni. For the reasons given in the appeal of Michael Natale v MNR, the appeal of Mr Domenici is allowed.

Appeal allowed.

Rip, TCJ:—The appellant appeals from assessments for the 1977 and 1978 taxation years. The appeal was heard on common evidence with the appeals of Joseph Domenici, Luigi Guglietti, Michael Natale and Nicola Tersigni. For the reasons given in the appeal of Michael Natale v MNR, the appeal of Mr DeAngelis is allowed.

Appeal allowed.

Rip, TCJ:—The appellant appeals from assessments for the 1977, 1978 and 1979 taxation years. The appeal was heard on common evidence with the appeals of Salvatore DeAngelis, Joseph Domenici, Michael Natale and Nicola Ter- signi. For the reasons given in the appeal of Michael Natale v MNR, the appeal of Mr Guglietti is allowed.

Appeal allowed.

Rip, TCJ:—The appellant appeals from assessments for the 1977 and 1978 taxation years. The appeal was heard on common evidence with the appeals of Salvatore DeAngelis, Joseph Domenici, Michael Natale and Luigi Guglietti. For the reasons given in the appeal of Michael Natale v MNR, the appeal of Mr Tersigni is allowed.

Appeal allowed.

Rip, TCJ:—This is an appeal from income tax assessments in respect of 1977 and 1978 wherein the respondent assessed the appellant’s tax on the basis that a gain from disposition of real estate was on income account. This appeal was heard on