Brule, TC].

Issue

The appeal of Colin C Mills is in respect to the deduction of interest expenses claimed in his 1981 taxation year, a certain amount of which was disallowed.

Goetz, TCJ [ORALLY]:—This is an appeal by the appellant with respect to his 1980, 1981 and 1982 taxation years. In 1978, the appellant purchased a residence and at that point in time he was expecting money to come from Iran. He took out

Couture, CJTC:—This appeal dealt with assessments for the taxation years 1981 and 1982.

Taylor, TCJ:—This is an appeal heard in Calgary, Alberta, on August 21, 1985, against an income tax assessment, for the year 1982 in which the Minister of National Revenue imposed a penalty for late filing of $2,887.68 and added an amount of

Goetz, TCJ [ORALLY]:—This is an appeal by F J Lamb Farming Ltd with respect to its 1979 taxation year. Mr F Lamb is the moving force of the appellant and started farming after the Second World War with a grant from the Veterans'

Brulé, TCJ [ORALLY]:—This is an appeal for the 1983 taxation year.

Goetz, TCJ [ORALLY]:—This is an appeal by the executors of the estate of the late Leland Musslewhite, relating to the 1977 taxation year.

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on July 22, 1985, against an income tax assessment, for the year 1980 in which the Minister of National Revenue disallowed the deduction of the "restricted farm loss” claimed by the appellant

Brulé, TCJ [ORALLY]:—These two cases heard together, involved the purchases and sales of different hotel properties. As a result of these transactions the Minister reassessed Climac Hotels in its 1977 income tax year for the profit on the sale of a

Brulé, TCJ [ORALLY]:—The appellant originally filed an appeal in respect to 1978, 1979,1980 and 1981 taxation years.