Taylor, TCJ:—This is an appeal heard in Toronto, Ontario on November 21, 1984, against an income tax assessment in which the Minister of National Revenue disallowed as deductions, amounts of interest of $16,122 and $11,544 paid in the years 1978 and 1979. As a

Taylor, TCJ [ORALLY]:—This is an appeal by the appellant with respect to his notices of reassessment for his taxation years 1978 to 1981 inclusive.

Goetz, TCJ [ORALLY]:—This is an appeal of David M Dunlap whereby he has claimed as a deduction a business loss in his 1976, 1977, 1978, 1979, 1980 and 1981 taxation years. The appellant is a manufacturer in the successful operation of two