Christie, A.C.J.T.C. [Orally]:—This appeal relates to the appellant's 1982, 1983 and 1984 taxation years.

Rip, T.C.J.:—The appellant Kathryn C. Pollock originally appealed income assessments issued against her for 1979, 1980, 1981 and 1982 and the appellant Wilma Steed appealed an income tax assessment for 1979. At the outset of the trial before the Tax

Brulé T.CJ.:—The present appeal, heard at Thunder Bay, Ontario, on March 30, 1988, is from a notice of assessment for the taxpayer’s 1985 taxation year by which the Minister added the sum of $63,000 to the taxpayer's income as a benefit received

Taylor, T.C.J.:—This is an appeal heard in Toronto, Ontario, on February 23, 1988, against an income tax assessment for the year 1983, in which the Minister of National Revenue disallowed an amount of $4,205.25 claimed as a deduction against income. The

Christie, A.C.J.T.C.:—The question is whether the method adopted by the appellant in valuing its inventory [1] for the purposes of computing its income for its 1983 taxation year is permissible under the Income Tax Act.

Rip, T.CJ.:—The appellant, Paul H. Cohen, appeals notices of reassessment issued by the respondent, the Minister of National Revenue, for the 1979, 1980, 1981, 1982 and 1985 taxation years. No notice of objection as required by section 169 of the

Rip, T.CJ.: — Counsel for the Minister of National Revenue has brought a motion before this Court to dismiss the appeal of Ben Martens on the basis that the assessment of federal tax of the appellant for 1984 is nil with the

Kempo, T.C.J.: —Dr. Gerd P. Weih has launched an appeal for his 1978 taxation year. The sole issue defined by the appellant's counsel for determination by the Court is extracted from the notice of appeal and reads:

Couture, C.J.T.C. [Translation]:—The appellant is appealing an assessment dated May 17, 1985 for the 1979 taxation year. In this assessment the respondent added $502,133 to its income as business income from the sale of assets in the circumstances

Goetz, T.C.J. [Orally]:—The appellant is appealing his assessment for the 1981 taxation year wherein the Minister disallowed the sum of $9,949 claimed by the appellant as interest expense on money borrowed to invest in commodities.