Christie, A.C.].T.C.C.:— This appeal is governed by the informal procedure prescribed by section 18 and following sections of the Tax Court of Canada Act.

Beaubier, T.C.C.J.:—This matter was heard at Calgary, Alberta on October 22,1993 pursuant to the informal procedure of this Court. The appellant was the only witness.

Bell, T.C.C.J.:— This is a motion for an order that the appellant is estopped from proceeding with his appeals in respect of reassessments of tax for his 1980, 1981 and 1982 taxation years. The decision in a separate motion heard today resulted

McArthur, T.C.C.J.:— This appeal was heard in St. John’s, Newfoundland pursuant to the informal procedure, concerning the appellant's 1991 taxation year.

St-Onge, T.C.C.J.:—The appeal of Mr. Claude Roy was heard on April 30, 1993, in the City of Montreal, in the province of Quebec. The issue is whether the expenses claimed by the appellant were incurred for the purpose of gaining income from a

Mogan, T.C.C.J.:— In June 1980, the appellant subscribed for a unit in a limited partnership called "Omni Drilling Rig Partnership No. 1". The purchase price of the unit was $100,000. Upon subscription, the appellant paid $26,000 in cash and delivered

Teskey, T.C.C.J.:— The appellant appeals his assessments of income tax for the years 1986, 1987 and 1988.

Christie, A.C.J.T.C.C.:—Three matters came on for hearing under the Tax Court of Canada Rules (General Procedure) at London on October 7, 1993. First was a motion on behalf of the respondent for judgment dismissing this appeal on the ground that: "The

Kempo, T.C.C.J. (orally):— This general procedure appeal concerns the appellant's 1987 taxation year and arises in respect of the taxability of his sale of a single family residence located at 3721-Sixth Street, Ottawa, Ontario which the Minister of

Watson, D.T.C.C.J.:—This appeal was heard at Montréal, Quebec, on September 27, 1993.