Brulé, T.CJ.:—The appellant appeals from reassessments of his 1981 and 1982 taxation years, which reassessments were arrived at by the net worth method.

Rip, T.C.J.:— This is an appeal from an assessment, notice of which is dated July 25, 1986, in which the Minister of National Revenue, the respondent, assessed Gladys Winsor, the appellant, in the sum of $41,999 pursuant to the provisions of

Sobier, T.C.J.:— The appellant appeals the reassessment of the respondent with respect to its 1987 taxation year whereby, the respondent disallowed as a current expense $100,000 paid by the appellant relating to the acquisition of a customer list and treated

Garon, T.C.J. [Orally]: —In this case the appellant appeals the reassessments dated July 18, 1986 with respect to the 1980, 1981 and 1982 taxation years.

Hamlyn, T.CJ.:—The appellant appeals a reassessment of income tax for his 1986 taxation year. From the pleadings the parties admit that the appellant claimed a business loss of $131,670 in his 1986 tax return and that subsequently a schedule calculating

Bonner, T.C.J.:— This is an appeal from an assessment of income tax for the 1984 taxation year. In his return of income for the year the appellant sought to deduct in computing income the sum of $65,000 which he described as “loss on

Bonner, T.CJ.:—This is an appeal from an assessment of income tax for the 1985 taxation year. The fiscal period in question ended on March 31. On assessment the Minister included in the computation of the appellant's income the sum of $1,947,703

Taylor, T.CJ.:—These are appeals heard in Toronto, Ontario, on March 27, 1991, against income tax assessments for the years 1984 and 1985, in which the Minister of National Revenue ("respondent") disallowed as a current expendi- ture

Rip, T.CJ. [Orally]:—On April 30, 1991 the appellant, Milton Wallace, filed a notice of appeal to this Court from assessments, notice of which is dated May 22,1990, issued pursuant to the Income Tax Act, R.S.C. 1952, c. 148 (am.

Garon, T.C.J.: —These are appeals from reassessments with respect to the taxation years 1982, 1983 and 1984. By his reassessments the Minister of National Revenue disallowed the deduction of the following amounts of interest in respect of the years