Roland St-Onge:—The appeals of Messrs Ernest Hachey and Russell Northrup came before me on August 31, 1978, at the City of Saint John, New Brunswick and were heard on common evidence. The issues are first, whether the appellants transferred goodwill to

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

Roland St-Onge:—This appeal came before the late A W Prociuk, Esq, QC, in Vancouver, British Columbia, on April 6, 1978, and the issue was the assessment of Mrs Dorrine L Payette for her 1973 taxation year. The appellant apparently received some

Roland St-Onge:—The appeal of Mr Aurelio D Vasconcelos came before me on September 19, 1978, at the City of Montreal, Quebec, and the issue is whether a sum of $14,500 received by the appellant at the termination of his employment is income or capital

Guy Tremblay:—This case was heard at Montreal, Quebec, on May 18,1978.

M J Bonner:—The sole issue in this appeal is whether the profit realized by the appellant on the sale of two farms located approximately twenty-five miles south of the City of Winnipeg is a profit on revenue or on Capital account.

Guy Tremblay:—This case was heard at Montreal, Quebec, on February 21, 1978. The transcript was received by this Board on April 25, 1978.

Delmer E Taylor:—This is an appeal against the penalty imposed under subsection 163(2) of the Income Tax Act, SC 1970-71-72, c 63 as amended, which formed part of an income tax assesment for the taxation year 1973.

Delmer E Taylor:—These are appeals against income tax assessments in which the Minister of National Revenue increased the re- ported taxable income of the appellant by amounts of $6,604.90 and $18,699.82 respectively for the years 1973 and 1974, which

Delmer E Taylor:—These are appeals, heard on common evidence, against income tax assessments in which the Minister of National Revenue taxed the gain on the sale in 1974 of a parcel of real estate as income, rather than capital. The respondent