Lamarre Proulx, T.C.C.J.:— This is an appeal, by way of the informal procedure, for the year 1991.

Bell, T.C.C.J.:— The appellant appealed a reassessment of income tax pursuant to a notice of reassessment issued by the Minister of National Revenue ("Minister") on December 31, 1991 for the 1988 taxation year. The appeal was heard under the informal

Margeson, T.C.C.J. (orally):—This matter was heard under the informal procedure. It is the matter between Phillip G. Wasson and Her Majesty the Queen, 92-1901(IT). The issues are quite straightforward. They involve the questions as to whether or not the

Lamarre Proulx, T.C.C.J.:—This is an appeal under the informal procedure from an assessment of the Minister of National Revenue (the "Minister") for 1988.

Bowman, T.C.C.J.:—This appeal is from an assessment made under section 160 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") by the Minister of National Revenue against the appellant in the

Lamarre Proulx, T.C.C.J.:—The appellant instituted appeals from assessments by the Minister of National Revenue (the “ Minister”) for the 1988 and 1989 taxation years.

Lamarre Proulx, T.C.C.J.:—This is an appeal under the informal procedure from a reassessment of the Minister of National Revenue (the “ Minister”) for the 1988 taxation year.

Christie, A.C.T.C.C.J.:— This appeal is governed by the informal procedure prescribed by section 18 and following sections of the Tax Court of Canada Act, R.S.C. 1985, c. T-2.

Taylor, T.C.C.J.:—This is the appeal of Tony Grosdanof which was heard on January 27, 1993. I reserved the decision in order to review some of the comments made by the appellant and those made by the respondent's counsel. It is my practice when !

Rip, T.C.C.J. (orally):—This is an appeal from an income tax assessment for the 1989 taxation year in which the Minister of National Revenue disallowed certain expenses claimed by Mr. Baker in filing his return for that year. Mr. Baker has