Christie, A.C.J.T.C.:—These appeals were heard on common evidence. In each the appellant’s 1981 taxation year is involved. Initially both incorpo rated two like questions. The first is whether the respondent acted on a proper legal premise in reassessing the

Goetz, T.C.J. [ORALLY]:—This is an appeal relating to the appellant’s assessments for his 1979 and 1980 taxation years. The problem arose by virtue of the fact that the appellant who is a practising lawyer sought to deduct certain expenses relating to

Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the appellant's 1982 taxation year. On assessment the respondent disal- lowed the deduction of $5,811.60 claimed by the appellant under section 62 of the Income Tax

Bonner, T.C.J. [ORALLY]:—The sole issue in this appeal is whether the respondent erred in assessing tax on the basis that the V-Day value of a 295.53 acre parcel of land sold by the appellant during the 1976 taxation year was $89,000, or

Rip, T.C.J.:—The appellant, Super Jewellers Inc., appeals a reassessment for its 1980 taxation year, notice of which is dated April 11, 1985, in which the respondent, the Minister of National Revenue ("Minister") assessed a penalty under subsection 163(2) of

Tremblay, T.C.J.:—This appeal was heard on August 28, 1985 at the City of Victoria, British Columbia.

Sarchuk, T.C.J.:—This is an appeal by A. Hansen & Sons Construction Ltd. (Hansen Construction) with respect to its 1979 taxation year. The issue is whether certain profits realized from the sale of real property located in Camrose, Alberta were properly

Tremblay, T.C.J. [TRANSLATION]:—This appeal was heard on January 9, 1986 at Montreal, Quebec.

Brulé, T.C.J. [ORALLY]: —This is an appeal against income tax assessments for the years 1982 and 1983 in which the Minister of National Revenue disallowed claims for legal expenses made by the appellant. Briefly, the facts involved the marital separation

Couture, C.J.T.C.C. [TRANSLATION]:—The appellant is appealing an assessment issued by the Minister of National Revenue on June 18, 1984 for the 1983 taxation year. He acted for himself and the evidence he adduced in Court revealed the following facts.