The Assistant Chairman:—The appeals in this instance relate to the income tax assessed the appellant for the 1972, 1973 and 1974 taxation years. For the first two of those three years, the respondent added to the appellant’s income amounts which

Guy Tremblay [TRANSLATION]:—This case was heard on November 16, 1977 in Montreal, Quebec.

Roland St-Onge (orally May 3, 1978) [TRANSLATION]:—The appeal of Mr Luc Thériault, concerning the 1972 and 1973 taxation years, came before me on December 5, 1977 at Ottawa, Ontario. The appellant was not represented by counsel.

Roland St-Onge (orally April 24, 1978) [TRANSLATION]:—The appeal of Mr Yvon L’Heureux came before me on April 24, 1978 in Montreal, Quebec. The issue is whether an amount of $1,000 is deductible from the appellant’s income for his 1974 taxation year.

Roland St-Onge (orally April 27, 1978) [TRANSLATION]:—The appeal of Mr Roland Vaillancourt came before me on April 27, 1978 in Montreal, Quebec. It is a question of alimony paid by the appellant to his wife during the 1974 taxation year. For this

Roland St-Onge (orally October 20, 1978):—The appeal of Mr John W Welton came before me on October 20, 1978, at the City of Toronto, Ontario, and the issue is whether the sale of property constitutes an adventure in the nature of trade in

Guy Tremblay:—This case was heard at Montreal, Quebec, on May 8, 1978.

The Assistant Chairman:—This is an appeal from an assessment of income tax, which assessment did not give the taxpayer a deduction, in computing his taxable income, in the amount of $1,256.20 which he paid in 1975 for the benefit of his

Guy Tremblay:—This case was heard in Saskatoon, Saskatchewan, on October 11, 1978.

The Assistant Chairman:—Although this appeal relates to an assessment of income tax for the 1971 taxation year, the dispute, in actuality, relates to a claimed expense in the 1969 taxation year and a further expense in the 1970 taxation year of