Brulé, T.C.C.J.:— These appeals were heard on common evidence. For Madeline Stevens Jarema her 1985 and 1986 taxation years were involved, and for Paul Jarema the 1984, 1985, 1986 and 1987 years were involved. The Minister in these years assessed and

Rip, T.C.C.J.:—The appellants David B. Fingold ("David") and J. Paul Fin- gold ("Raul") have appealed income tax assessments for 1985 and 1986. At commencement of the appeals, which were heard on common evidence, counsel for the appellants informed the Court

Bowman, T.C.C.J.:— In this appeal, Mr. Hugh Simpson challenges a reassessment of income whereby the Minister of National Revenue included in his income for 1986 the amount of $433,333 which the Minister alleges that Mr. Simpson appropriated from two companies

Kempo, T.C.C.J.:—This appeal concerns the appellants 1983 taxation year. Having sold a $342,633 trade account receivable for $50,000 during that year, the appellant claimed a deduction for the amount foregone in the computation of its profit for the year

Lamarre Proulx, T.C.C.J.:—This is an appeal from the tax assessments of the respondent, the Minister of National Revenue (the" Minister”), for the year 1988. Two assessments are in issue, the first made under section 115 of the Income

Lamarre Proulx, T.C.C.J.:-Il s'agit d'appels concernant les années d'imposition 1985 et 1986.

Tremblay, T.C.C.J.:—

Tremblay, T.C.C.J.:—

P.R. Dussault, T.C.CJ.:—This is an appeal from a notice of reassessment dated July 4, 1988 with respect to the appellants 1985 taxation year. The only issue is the nature of the profit from the sale of a building situated at 141 est,

Moran, T.C.C.J.:—On February 24, 1982, the appellant sold two parcels of land for an aggregate consideration of $120,000. The appellant also received in 1982 the amount of $5,000 with respect to his rights concerning a third parcel of land. In his