Muldoon, J:—The court is here adjudicating upon two actions, by way of stated cases pursuant to Rule 475, with the same plaintiff and defendant in each action. Thus, the first paragraph is identical in both stated cases:

Rouleau, J:—This is an application of a special case for the specific purpose of deciding two questions:

Rouleau, J:—The issue in this case is whether or not the applicant may apply to the Trial Division of the Federal Court under section 18 for an order quashing assessments made against him and thereby restraining the Minister and his servants from taking further

Cattanach, J:—These are three appeals from decisions of the learned member of the Tax Review Board, as he was at that time, involving the assessments to income tax directed to the three plaintiffs herein by the Minister of National Revenue.

Collier, J:—This is an appeal by the plaintiff against an income tax assessment for its 1975 taxation year.

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