Sobier, T.C.J.:—The appellant through his trustee in bankruptcy, Price Waterhouse Ltd., appeals from the reassessments for the 1983, 1984 and 1985 taxation years, of the respondent whereby the respondent inter alia;

Hamlyn, T.CJ.:—These are the appeals of Freda Feldstein for the 1983, 1986 and 1987 taxation years, Sandra Grant for the 1986 and 1987 taxation years, Sid Feldstein for the 1986 and 1987 taxation years and Isac Feldstein for the 1986 and 1987

Couture, CJ.T.C.:—This is one of those appeals that reaches the Court in the absence of reasonable efforts to settle what is in dispute. There is not a single legal principle involved in these appeals, merely an appreciation of the quantum of

Mogan, T.CJ.:—The appeals of Clark Fitzgerald, Gordon Fitzgerald, Terrence Fitzgerald and Gertrude Fitzgerald were heard together on common evidence. The three male appellants are brothers and they are also the sons of the female appellant, Gertrude Fitzgerald, and

Margeson, T.C.J.:—The appeal is against an assessment, notice of which was dated July 28, 1989 and numbered 0872, by which the appellant was assessed liability under subsection 227.1(1) of the Income Tax Act, R.S.C. 1952,

Tremblay, T.C.J. [Translation]:—This appeal was heard in the city of Montreal, Quebec, May 14, 1987.

Goetz, T.C.J. [Orally]:—The appellant is appealing against the assessment for his 1986 taxation year. The Minister's reply to the notice of appeal sets out the basic facts in paragraphs 5(a), (b), (c), (d), (e), (f), (g) and (h). They read as

Couture, C.J.T.C. [Translation]: —The taxpayer is appealing from an assessment for the 1981 and 1982 taxation years.

Tremblay T.C J. [Translation] : —This appeal was heard on November 25, 1988 in Montreal, Quebec, and the matter was taken under advisement on August 22, 1989 following receipt of the final arguments by counsel.

Tremblay T.C.J. [Translation]:—This appeal was heard on January 28, 1991 in the city of Sherbrooke, Quebec.