Beaubier, T.C.C.J.:— These matters were heard together on common evidence by consent of the parties on October 4 and 5, 1993 at Vancouver, British Columbia. They are appeals pursuant to the general procedure of this Court.

Mogan, T.C.C.J.:— In computing his income for 1986 and 1987, the appellant deducted the amounts of $12,500 and $67,761 respectively as losses suffered in the operation of a business which he owned. The Minister of National Revenue disallowed the deduction

Bonner, T.C.C J.:—This is an appeal from an assessment under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for the appellant's 1990 taxation year. On assessment the appellant was found liable:

Dubienski, D.T.C.C.J.:— This appeal was heard under the informal procedure in Winnipeg, Manitoba, on July 20, 1993.

This is an appeal of assessments made with respect to the appellants 1988, 1989 and 1990 taxation years.

Teskey, T.C.C.J.:—The appellant appeals her assessment of tax for the year 1988.

Hamlyn, T.C.C.J.:— This is in the matter of Mike Milliken the appellant and Her Majesty The Queen the respondent. It's an informal procedure appeal dated June 22, 1993 with respect to the appellant's 1988 taxation year.

Beaubier, T.C.C.J.:—This is an appeal pursuant to the informal procedure of this Court. It was heard in Edmonton, Alberta on August 11, 1993. The appellant was the only witness. The appellant is a Professor of Meteorology at the University of Alberta

Lamarre Proulx, T.C.CJ.:— This is an appeal for 1990 using the informal procedure. The appellant is a former House of Commons employee and a beneficiary of the retirement plan set up by the Public Service Superannuation Act,

Teskey, T.C.CJ.:— The appellant elected to have her appeals from assessments for the years 1989 and 1990 heard pursuant to the informal procedure. Issue

Bonner, T.C.C.J.:—This is an appeal under the informal procedure .from an assessment under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72,