Bowman, J.T.C.C.:—These appeals are from assessments made 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 1988 and 1989 taxation years and were heard under the informal

Rowe, D.J.T.C.C.:— The appellant, Raymond Douglas Nelson, appealed from an assessment of income tax for his 1989 taxation year whereby the respondent disallowed the appellant's deduction of $20,393 in respect of alimony and maintenance purportedly paid to Marion

Beaubier, J.T.C.C.:— This appeal was heard in Calgary, Alberta on October 25,1993 pursuant to the general procedure of this Court.

Tremblay, J.T.C.C.:— This appeal was heard in Montréal, Quebec, in accordance with the informal procedure on June 15, 1993.

P.R. Dussault J.T.C.C. (orally):— Unfortunately, Mr. Boucher, I must dismiss your appeal. The Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72,

Rip, J.T.C.C.:— Clearwater Well Drilling Ltd. ("Clearwater") appealed income tax assessments for its 1984 to 1987 taxation years inclusive. At the same time its only shareholder, Jennifer Fried ("Fried"), appealed her income tax assessments for 1984 to 1987 taxation

Tremblay, J.T.C.C.:—This appeal was heard on April 6, 1993, at Québec, Quebec.

Teskey, J.T.C.C.:— The appellant appeals his assessment of income tax for the year 1989.

Isaac, C.J.:—The only issue before us is the correctness of the decision of Judge Bonner. We have not been persuaded that he committed any error which would justify our interference. The application will therefore be dismissed.