Beaubier, T.C.C.J.:—These matters were heard on common evidence on July 23, 1993 at London, Ontario. They are appeals pursuant to the informal procedure of this Court. The only witnesses were the two appellants.

Brulé, T.C.C.J.:—The appellant has brought a motion for an order that this appeal be heard by way of the general procedure.

Beaubier, T.C.C.J.:—This matter was heard in Winnipeg, Manitoba on July 12, 1993. It is an appeal Pursuant to the general procedure of this Court. At the outset counsel agreed that appeals numbered 91-1777(IT), 91-1779(IT) and 91-1780(IT) would be determined

Brulé, T.C.C.J.:—The appellant was assessed penalties with respect to his 1988 taxation year and hereby appeals the imposition of such penalties.

Brulé, T.C.C.J.:—This appeal involves the taxpayer's 1990 taxation year in which Revenue Canada added $22,000 to the declared income and disallowed $1,150.85 expenses claimed by the appellant.

Beaubier, T.C.C.J.:—This matter was heard in Thunder Bay, Ontario on June 14, 1993. It is an appeal pursuant to the general procedure of this Court.

Rip, T.C.C.J.:—The Minister of National Revenue (the "Minister") reassessed Gus Constantin Mavridis ("Mavridis"), the appellant, for 1987 amongst other things, imposing a penalty pursuant to subsection 163(2) of the Income Tax Act, R.S.C. 1952, c.

Bowman, T.C.C.J.:—This appeal, from an assessment for the appellant's 1987 taxation year, has to do with the inclusion in the appellant's income by the Minister of National Revenue of $119,658 under paragraph 12(1)(x) of the Income Tax Act,

Bowman, T.C.C.J.:—These appeals were heard together on common evidence under the general procedure of this Court. The issue is whether gains realized by the appellants on the disposition of five properties in 1988 were gains on revenue or capital account.

Bowman, T.C.C.J.:—In this appeal, from an assessment for the appellant's 1990 taxation year, Mr. Merritt challenges the right of the Minister of National Revenue to include in his income the sum of £20,611.76 (Cdn $42,888.95) received by him in 1990 as