Cattanach, J:—There are three appeals by the plaintiff from notices of reassessment made by the Minister of National Revenue for the plaintiffs 1975, 1976 and 1977 taxation years heard together pursuant to orders of my brother Collier dated June 25, 1982 because the

Urie, J:—This is an appeal from a judgment of the Trial Division which dismissed the appellant’s appeal from the decision of the Tax Review Board in respect of a reassessment of the appellant’s taxable income for 1971 arising from losses carried

The Associate Chief Justice:—This action pursuant to section 174 of the Income Tax Act (RSC 1952, c 148 and amendments thereto) appeals assessments for the 1976 and 1977 taxation years and came on for hearing at Ottawa, on

Heald, J:—This is an appeal from portions of an order made by the Trial Division on an interlocutory motion. The order under appeal provided, inter alia'.

The Associate Chief Justice:—This action is brought pursuant to subsection 177(2) of the Income Tax Act, RSC 1952, c 148 as amended, to appeal against the reassessment made by the Minister of National Revenue in respect to the plaintiffs 1979

Heald, J:—This is an application pursuant to subsection 44(7.3)* [1] of the Excise Tax Act and section 28 of the Federal Court Act to review and set aside the refusal by the Minister of

Reed, J:—This case puts in issue the validity of certain net worth assessments made by the defendant, of the plaintiff taxpayer’s income for the years 1973 to 1977.

Urie, J:—This appeal from a judgment of the Trial Division was heard together with an appeal from a similar judgment in The Queen v Frederick G Vivian, Appeal No 434-83 so that the reasons herein shall apply with

Stone, J:—This action, together with the action in Court No A-1001-82 were tried together on common evidence before Mahoney, J. In each action, separate assessments made under the Income Tax Act SC 1970-71-72, c 63, are attacked. The learned trial judge rendered separate judgments allowing the claim in each action.

Pratte, J [ORALLY]:—We do not need to hear you, Mr Gauthier.