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:

Dussault, T.C.J. [Orally]:—This is an appeal against assessments by the respondent for the appellant's 1982, 1983, 1984 and 1985 taxation years disallowing certain tuition fees in 1983 as well as expenses incurred to acquire investment publications in all the

Brulé, T.C.J.:—The taxpayer hereby appeals to the Tax Court of Canada from a reassessment mailed May 29, 1987 for the 1983, 1984 and 1985 taxation years by which assessments have been made against the taxpayer, William G. Docherty, on account of

Taylor, T.C.J.:—These are appeals heard on common evidence in Calgary, Alberta, on December 3, 1990, against income tax assessments in which the Minister of National Revenue rejected the claims that certain real properties were inventory" of the appellants, and