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.

Goetz, TCJ [ORALLY]:—This is an appeal with respect to the appellant’s 1978 taxation year. The issue to be determined is whether the appellant was a trader in property and that the acquisition of the property was with a view to turning it to

Bonner, TCJ [ORALLY]:—The appellant appeals from assessments of income tax for the 1976, 1977 and 1978 taxation years. The sole issue is whether, in those years, the appellant was a person resident in Canada within the meaning of subsection 2(1) of

Christie, CJTC:—By three notices of reassessment, all dated September 3, 1982, the respondent reassessed Thomas Company (Niagara) Ltd (“Niagara”) in respect of its 1979, 1980 and 1981 taxation years. He reduced claimed capital cost allowance by $14,835, $32,041 and

Goetz, TCJ:—The appellant appeals from a reassessment for his 1980 taxation year wherein he sought to deduct from his income the sum of $200 on the basis that the sum was included in his annual professional membership fees and dues to maintain his professional