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

Christie, A.C.j.T.C.:—The appellant appeals from reassessments of his liability to income tax respecting his 1985 and 1986 taxation years. The notice of appeal regarding 1985 is dated October 19, 1989. Paragraphs 24 and 25 thereof read:

Tremblay, T.C.J. [Translation]:—This case was heard in the city of Sherbrooke, Québec.

Kempo, T.C.J.:—This appeal is from the respondent's assessment dated May 29, 1987 which was made pursuant to subsection 160(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the"Act").

Sarchuk, T.C.J. [Orally] I am not going to reserve on this. Ms. Lloyd does not seem particularly surprised. You have heard my earlier comments. They reflect my perception of the evidence as I have heard it.