Tremblay, TCJ:—This case was heard in Toronto, Ontario, on February 16, 1984.

Cardin, TCJ:—Buchanan Forest Products Limited is appealing from assessments of tax with respect to the 1976 and 1977 taxation years. In each of these years, the appellant claimed farming losses in the amounts of $19,630 and $83,496 respectively. In his assessment the

J B Goetz:—This is an appeal by the appellant with respect to his income tax assessments for the taxation years 1975, 1976, 1977 and 1978.

St-Onge, TCJ:—The appeals of Lawrence Stanley York and Park Mobile Home Sales Ltd came before me on June 23, 1983, in the City of Penticton, British Columbia and the issues are whether:

Taylor, TCJ:—These appeals were heard by me in Toronto, Ontario, on May 20, 1983 in my capacity as a member of the Tax Review Board, and in Ottawa, Ontario, on July 21, 1983 in my present capacity as a judge of the Tax Court of

Taylor, TCJ:—These appeals were heard by me in St. John’s, Newfoundland, on July 6, 1983 in my capacity as a member of the Tax Review Board but this judgment is rendered in my capacity as a judge of the Tax Court of Canada. The

Bonner, TCJ:—In 1971 Capozzi Enterprises Ltd (hereinafter called “Enterprises”) paid $160,000 to the appellant Thomas Capozzi as consideration for the purchase of his house. In 1972 Enterprises paid the same amount to the appellant Joseph Capozzi for his house.

D E Taylor:—This is an appeal by Mr Melvin Joseph Davis with regard to his 1978 tax return. The matter at issue is spelled out completely and fully in the notice of appeal filed by the appellant, and in the reply to notice of

John B Goetz—[Orally]: This is an appeal with respect to the appellant’s 1978 taxation year. Pursuant to subsection 157(1) of the Income Tax Act, SC 1970-71-72, c 63, as amended, the appellant, Union Gas Limited (hereinafter

Thurlow, C J:—This is the second of two applications under section 28 of the Federal Court Act to review and set aside refusals by the Minister of National Revenue of the applicant’s applications for refunds of amounts