Tremblay, T.C.C.J.:— This appeal was heard in Quebec City on April 28, 1992.

Couture, C.T.C.C.J.:—This appeal was heard under the rules concerning the informal procedure.

Mogan, T.C.C.J.:—The only issue in this appeal is to determine the fair market value as at December 31, 1971 of a certain parcel of land located at the east end of the City of Hamilton, Ontario. From 1951 to 1986, the appellant owned

Tremblay, T.C.C.J.:—These appeals were heard on common evidence on April 28, 1992 at Québec City, Quebec.

Tremblay, T.C.C.J.:—This appeal was heard at Montréal, Québec on February 7, 1992.

Tremblay, T.C.C.J.:—This appeal was heard on September 25, 26 and 27, 1990, and on January 30 and 31, 1991, at Sherbrooke, Quebec.

Bell, T.C.C.J.:—The issue in this case is whether the appellant is entitled, in respect of its 1987 and 1988 taxation years, to a deduction under section 125.1 of the Income Tax Act of Canada, R.S.C. 1952, c. 148 (am. S.C.

Hamlyn, T.C.C.J. (orally):—I am in a position to render judgment. This is the appeal of Errol Abramson v. The Minister of National Revenue, and it is an appeal with respect to Mr. Abramson's 1979, 1981, 1982, 1983, 1984 and 1985 taxation

Tremblay, T.C.C.J.:—This appeal was heard on April 8, 1992, in Sherbrooke, Quebec.

Kempo, T.C.CJ.:—This is an application by notice of motion pursuant to Rule 58(1)(a) of the Tax Court of Canada (General Procedure) Rules for the determination of a question of law.