Brulé, TCJ:—

Taylor, TCJ:—This is an appeal heard in Calgary, Alberta, on June 3, 1985, against an income tax assessment for the year 1979 in which the Minister of National Revenue disallowed an amount of $2,543.89 travel expenses claimed. The reason for the

Brulé, TCJ [ORALLY]:—The facts in this case are not in dispute. They are as set out in the notice of appeal. The appellant called two witnesses to elaborate on the facts. Basically the issue is whether or not part of the exterior of a

Goetz, TCJ [ORALLY]:—This is an appeal by the appellant with respect to his 1980 taxation year. In filing Form TL2, the appellant sought to claim the amount of $3,315 for meals and the amount of $1,200 for lodging, stating that his home

Christie, ACJTC:—This appeal relates to the appellant's 1980 taxation year. The issue is whether the profit realized by it on the purchase and subsequent sale of an interest in certain real estate in Kamloops, British Columbia, in that year was a

Goetz, TCJ [ORALLY]:—This is an appeal by the appellant with respect to his 1981 taxation year whereby he sought to deduct certain sums for board and lodging and expenses re the operation of his automobile. His home was in St. Thomas, Ontario.

Christie, ACJTC [ORALLY];—This appeal relates to the appellant’s 1982 taxation year. The issue is whether in computing her income for that year $7,500 which she received in 1982 from her former husband, Richard J Henson, is to be included.

Bonner, TCJ:—In assessing tax for the appellant’s 1978 to 1981 taxation years the Minister acted on the basis that section 31 of the Income. Tax Act applied to limit the deduction of losses incurred by the appellant in farming.

Taylor, TCJ [TRANSLATION]:—These appeals were heard on December 13, 1983, in the City of Montreal, Quebec, and were brought with respect to income tax assessments for 1978, 1979 and 1980.

Cardin, TCJ [TRANSLATION]:—The appeals of Monique-Lapierre-Gauth- ier and Mario Gagnon were heard on common evidence. The appeals are from assessments for the 1978, 1979 and 1980 taxation years. At issue is the deductibility of restricted farm losses provided for