Brulé, TCJ:—This is an appeal involving the use of an aircraft and the permissibility of such mode of transportation by a commission salesman.

Bonner, TCJ [ORALLY]:—The appellants Ruben E Kadatz and his wife Delaine J Kadatz appeal from assessments of income tax for the 1978 and 1979 taxation years. The appellants Rodney M Kadatz and Gail Dreger, who at all relevant times was the spouse

Taylor, TCJ:—This is an appeal heard in Calgary, Alberta on December 18, 1984, against an income tax assessment for the year 1982 in which the Minister of National Revenue included an amount for interest on unpaid instalments in the taxpayer’s

Cardin, TCJ [TRANSLATION]:—The appellant deducted the following amounts as expenses of hiring a band: $27,922 in 1976, $33,650 in 1977 and $29,200 in 1978.

Tremblay, TCJ [TRANSLATION]:—This case was heard on April 9, 1984 at Montréal, Quebec.

Kempo, TCJ:—

Tremblay, TCJ:—This appeal was heard on June 6, 1984, in the city of London, Ontario.

Cardin, TCJ:—This is an appeal from an income tax assessment for the 1973 taxation year. It was heard on common evidence with the appeal of André Perrault (82-1131).

For the reasons in the decision in André Perrault, a copy of which is attached hereto, the instant appeal is dismissed.

Appeal dismissed.

Cardin, TCJ [TRANSLATION]:—By a notice of assessment dated May 11, 1971, the respondent added to the income reported by André Perrault for the 1969, 1971 and 1972 taxation years the amounts of $8,295, $5,049.91 and $6,000 respectively, as income. For 1973 the

Cardin, TCJ:—The appeal of Raymond Plante is against tax assessments for the 1970-1973 taxation years inclusive. By notices of reassessment dated May 11, 1977, the respondent added to the appellant’s income for each of the years at issue the following