Cardin, TCJ:—Mr David L Jones is appealing from an assessment of tax with respect to the 1977 taxation year.

Bonner, TCJ:—The appellant appeals from assessments of income tax for the 1974, 1975 and 1976 taxation years. The appeals stem from the refusal of the Minister to allow deductions in respect of certain payments made by the appellant on behalf of

Christie, CJTC:—By agreement these appeals were heard together on common evidence. During the relevant period, the appellants were engaged in a joint farming venture and they each deducted one-half of the losses incurred with respect to it from their income.

Rip, TCJ:—This is an appeal by John C Lillico from reassessments for income tax for the 1976, 1977, 1978 and 1979 taxation years.

Rip, TCJ:—This is an appeal from notices of reassessment made by the Minister of National Revenue of the appellant’s income tax for 1977, 1978 and 1979 whereby the Minister of National Revenue disallowed farm expenses incurred and claimed by the

Tremblay, TCJ:—This case was heard on June 1, 1983, at the City of London, Ontario.

Tremblay, TCJ:—This case was heard on February 17, 18 and 19, 1982. The last documents filed before the Court was on August 15, 1983. The case was then taken under advisement.

Christie, CJTC:—This appeal arises in this way. In the return of income for his 1980 taxation year, which the appellant filed with the Minister of National Revenue, he claimed the sum of $2,514.32 by way of a deduction from his total income.

Tremblay, TCJ:—This case was heard on August 3, 1983, at the City of Sydney, Nova Scotia.

Tremblay, TCJ:—This case was heard in Vancouver, British Columbia, on May 11, 1983.