Mogan, T.C.J.:—The appellants are husband and wife and their appeals were heard together on common evidence. In 1969, they came to Canada from Korea as a young couple and they became Canadian citizens in 1973. After working for a number of

Couture, C.J.T.C.:—This appeal is from an assessment issued by the respondent dated August 21, 1986 whereby the latter refused to allow the appellant to deduct a sum of $820,907 in computing its income for the 1983 taxation year.

Tremblay, T.C.J.:—This appeal was heard in Montréal, Quebec on April 19, 1988.

Christie, A.C.J.T.C.:—These appeals were heard together on common evidence. The appellants are husband and wife. Although Mr. Provias was present at the hearing, only Mrs. Provias testified.

Lamarre Proulx, T.C.J.:—This is an appeal from reassessments of income tax with respect to the appellant's 1982 and 1983 taxation years.

Lamarre Proulx, T.C.J.:—This is an appeal from the respondent's reassessments with respect to the appellant's 1981 and 1982 taxation years.

Taylor, T.C.J.:—These are appeals heard on common evidence in Toronto, Ontario on February 27, 1989 from income tax assessments for the years 1984 and 1985 in which the Minister of National Revenue included in income certain amounts of reported capital

Taylor, T.C.J.:—This is an appeal heard in Edmonton, Alberta, on June 14, 1989, against an income tax assessment in which the Minister of National Revenue disallowed as a deduction from other income an amount of $26,246.68 which represented the purchase

Mogan, T.C.J.: —The notice of appeal filed by the appellant himself with respect to his 1985 and 1986 taxation years did not adequately define the issues but, at the commencement of the hearing, the appellant acknowledged that the reply to

Rip, T.C.J.:— The appeals of Donald R. Bailey against income tax assessments for the taxation years 1982, 1983 and 1984 were set down for hearing in Edmonton. However, prior to the appeals being heard applications to the Court were made by both