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

Smith, DJ:—This is an application by the defendant under paragraph 474(1 )(a) for the determination of three questions of law, which are stated in the notice of motion as follows:

Chouinard, J:—Ce pourvoi comporte deux stades:

D E Taylor:—This is an appeal heard in London, Ontario, on June 26 and October 14, 1981 against a 1976 income tax assessment in which the Minister of National Revenue had taxed the gain realized on the sale of certain corporate shares,

Roland St-Onge:—The appeal of Mr David Franklin came before me on March 2, 1981, in the City of Montreal, Province of Quebec, and it has to do with alimony payments under paragraphs 60(b) and (f) of the Income Tax Act