Couture, C.J.T.C. [Translation]:—This is an appeal from an assessment made by the respondent on January 20, 1983, under the authority of section 160 of the Income Tax Act (the Act).

Couture, C.J.T.C. [Translation]:—The appellant appealed from an assessment dated May 28, 1985 concerning the 1984 taxation year.

Couture, C.J.T.C. [Translation]:—The appeal by Rita Gingras is from an assessment made by the respondent on December 9, 1985 with respect to her 1983 taxation year.

Taylor, T.C.J.:—This is an appeal heard in Kamloops, British Columbia on July 28, 1988 against an income tax assessment for the year 1982 in which the Minister of National Revenue disallowed some of the expenses charged against income by the taxpayer.

St-Onge, T.C.J. [Orally]:—The appeals of Erna Dietrich were heard on August 9, 1988, at the City of Montreal, Quebec, and it has to do with the net worth reassessment with respect to her 1974 to 1981 taxation years.

Couture, C.J.T.C. [Translation]:—These appeals concern the 1982 and 1983 taxation years and result from assessments issued by the respondent under which certain expenses claimed by the appellant in computing his rental income were disallowed as a group because they

Bonner, T.C.J.: —By letter dated March 2, 1988, the appellant appealed to a tribunal established under subsection 18(1) of the Old Age Security Act (hereinafter "the Act") from a decision of the respondent reducing the

St-Onge, T.C.J. [Orally]:—The appeals of Mr. David Dubrovsky were heard on April 26 and 27, 1988, at the City of Montreal, Quebec.

Sarchuk, T.C.J.:—The appeal of Nigel E. Brown is with respect to a reassessment of his 1985 taxation year. In filing his income tax return for that year the appellant claimed the cost of an air conditioning device as a medical expense pursuant

St-Onge, T.C.J. [Orally] December 10, 1987:—The appeals of Mr. Kenneth D. Greenwood were heard on the 2nd day of September, 1987 and on the 7th day of December, 1987, at the City of Saskatoon, Saskatchewan.