Brulé, T.C.J.:— These are appeals from reassessments of income tax for the years 1982, 1983 and 1984 in which the appellant claimed business losses totalling $4,215.17 in 1982, $5,725.08 in 1983, and $4,924.48 in 1984.

Goetz, T.C.J.:— This is an appeal heard at the City of Toronto, Ontario, on July 31, 1987, against reassessments disallowing the following deductions for the 1974 and 1975 taxation years:

Tremblay, T.C.J.:—This appeal was heard on November 6, 1986 at the City of London, Ontario.

Goetz, T.C.J.: —This is an appeal by Richard Bass with respect to reassessments for his 1977, 1978, 1979 and 1980 taxation years. The Minister of National Revenue reassessed the appellant on the basis that the income derived by him in the

Bonner, T.C.J.:—This is an appeal from an income tax assessment for the appellant's 1984 taxation year. The issue is whether paragraph 56(1)(b) of the Income Tax Act requires the inclusion in the appellant's income of $4,797, as

Tremblay, T.C.J.:—This appeal was heard on November 28, 1986 at the City of Vancouver, British Columbia.

Taylor, T.C.J.: —This is an appeal heard in London, Ontario on October 16, 1987 against an income tax assessment for the year 1982, in which the Minister of National Revenue taxed on a “capital gain” basis certain proceeds realized by the

Bonner, T.C.J.:—The appellant appeals from an assessment of income tax for the 1981 taxation year. In his return of income for the year the appellant reported the financial results of his activities as an "Author & Lecturer" as follows:

Taylor, T.C.J.—This is an appeal heard in London, Ontario, on October 14, 1987 against an income tax assessment for the year 1984, in which the Minister of National Revenue disallowed an amount of $7,609.38 as travel expense, claimed as a deduction

Heald, J.: —While not necessarily subscribing to all of the reasons of the learned Tax Court judge, we have not been persuaded that he committed any error reviewable under section 28. Once it has been found that there has been no