Sobier J.T.C.C.: — In this appeal, the parties have agreed that the appeals be allowed, the assessments vacated, and the matter is referred back to the Minister of National Revenue (the “Minister”) for reconsideration and reassessment on the basis

McArthur J.T.C.C.: - These appeals were heard on common evidence in Sudbury, Ontario on January 27, 1995 under the informal procedure of this Court.

Rip J.T.C.C.: — Sharlene M.A. Simpson appealed her income tax assessments for 1992 and 1993 on the basis that she received no amount under a written agreement from Rae R. Simpson, her husband, in either year as alimony or maintenance and

P.R. Dussault J.T.C.C.: — This is an appeal from an assessment by the Minister of National Revenue (the “Minister”) denying the appellant a deduction under paragraph 8(1)(c) of the Income Tax Act (the “Act”) for his

Bell J.T.C.C.: — The Appellant has appealed from a reassessment of his 1990 and 1991 taxation years denying the deduction of what he had claimed as his share of the business losses of a limited partnership (“Partnership”).

Sobier J.T.C.C.: — The Appellant appeals from the assessment by the Minister of National Revenue (the “Minister”), whereby the Minister disallowed the deduction in the amount of $7,500.00 for the Appellant’s 1992 taxation year in respect of Canadian

Lamarre J.T.C.C.: — This is an appeal from an assessment of income tax made by the Minister of National Revenue (the “Minister”) on April 11, 1994 with respect to the appellant’s 1992 taxation year. The appellant was originally assessed on