Bowman, J.T.C.C.:—These appeals are from reassessments for the appellants'1987, 1988 and 1989 taxation years. They are concerned with the computation of the profits realized by them on the sale of a number of building lots in Brighton, Ontario.

Christie, A.C.J.T.C.C.:—The year under review is 1987 and there are two issues to be determined. First, whether the profit of $11,000 and $10,900 received in that year by the appellant on the disposition of his interest in units numbered 607 and

Bowman, J.T.C.C.:—This appeal is from an assessment for the appellant’s 1990 taxation year. Although the notice of appeal and the reply both referred to the 1988 and 1990 taxation years the appellant’s agent informed me that no issue was taken with

Beaubier, J.T.C.C.:—This matter was heard in Calgary, Alberta, on February 25, 1993. It is an appeal pursuant to the informal procedure of this Court. The appellant was the only witness.

O’Connor, J.T.C.C.:—This matter was heard in Toronto, Ontario, on November 24, 1993. It is an appeal pursuant to the informal procedure of this Court and concerns the appellant's 1989 taxation year.

Teskey, J.T.C.C. (orally):—The appellant elected to have his two appeals against assessment for 1989 and 1990 heard pursuant to the informal procedure.

Bowman, J.T.C.C. (orally):—This is an appeal by Mr. Frank Dicecca from an assessment of his 1987 taxation year, and by that assessment the Minister of National Revenue included in Mr. Dicecca's income a gain of profit that he realized upon the

Lamarre Proulx, J.T.C.C.:—This appeal concerns the taxation of a pension received by the appellant from his employer's retirement fund during the 1987, 1988 and 1989 taxation years.

O’Connor, J.T.C.C.:—These appeals were heard in Toronto, Ontario on November 24, 1993. They are pursuant to the informal procedure of this Court and concern the appellant’s 1988 and 1989 taxation years. They relate to whether alleged business losses of

Sobier, J.T.C.C. (orally):—The appellant appeals from the assessments for the 1986,1987,1988, and 1989 taxation years wherein the Minister of National Revenue (the "Minister") disallowed in the 1987, 1988, and 1989 taxation years interest expenses on a loan used to