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.

Goetz, TCJ [ORALLY]:—These are appeals by Robert Kaelber and his wife Margit Kaelber, relating to reassessments for the 1978 to 1981 taxation years inclusive.

Tremblay, TC) [TRANSLATION]:—This case was heard at Quebec on common evidence with Leeds Manufacturing Co on April 11, 12 and 13, 1984. The arguments were presented on July 29 and August 28, 1984.

Tremblay, TCJ [TRANSLATION];—This appeal was heard at Montreal, Quebec on common evidence with the appeal of Harry Abelson (82-350) on April 11, 12 and 13, 1984. Verbal arguments were submitted on July 20 and August 23, 1984.

Taylor, TCJ: —This is an appeal heard in Calgary, Alberta on June 4, 1985, against income tax assessments for the years 1979, 1980, 1981 and 1982 in which the Minister of National Revenue allowed the taxpayer only the "restricted farm loss”

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on May 15, 1985, against income tax assessments for the years 1979, 1980 and 1981 in which the Minister of National Revenue disallowed farm losses claimed. Originally the “full” farming loss had