Sobier, T.C.J.:—The appellant appeals from the assessment of the Minister of National Revenue (the "Minister") for the 1986 taxation year whereby the appellant's claim for capital gains exemption of $46,121 was reduced to $39,784.

Rip. T.C.j.:—Bronson Short ( Short") appeals from an assessment by the Minister of National Revenue, the respondent, notice of which was dated January 10, 1989. The assessment was issued pursuant to the liability imposed by section 227.1 of the Income

Sobier, T.C.J.:—This is an appeal by the appellant, Gustav A. Panz, with respect to his 1984, 1985 and 1986 taxation years whereby the Minister of National Revenue disallowed business losses of $34,059, $8,061 and $1,962 respectively.

Sarchuk, T.C.J.:—The appeal of Kenneth Sommers is from a reassessment of income tax with respect to his 1977 taxation year. The appellant in his pleadings outlined the matters to be determined as follows:

Christie, A.C.J.T.C.:—These appeals were heard together. In addition to the appellants Robert and Lawrence Minshull, these individuals were also involved in the events leading to this litigation: the late Marion Minshull, former wife of Robert, and their child, Raymond, who is

Margeson, T.C.J. [Orally]:—This is a decision in the matters of Edward Hilts versus the Minister of National Revenue, 86-2166(IT) and Peggy Hilts versus the Minister of National Revenue, 86-2167(IT). It was agreed at the outset that both of these cases would proceed

Hamlyn, T.C.J.:—This is an appeal from a confirmation by the Minister of National Revenue of an assessment under the Income Tax Act, R.S.C. 1952,

Hamlyn, T.C.J.:—

Bonner, T.C.J.:—The appellant appeals from reassessments of income tax for the taxation years ending April 30, 1934, 1985 and 1986. In making the reassessments the respondent: