Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed a deduction of $17,057.13 claimed for the year 1973 as tuition fees. The respondent relied inter alia upon

Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed the deduction of $1,749.95 for the purchase of 10 new chesterfields in 1972 but claimed as “repairs and maintenance’’, and of

Guy Tremblay:—This case was heard at Halifax, Nova Scotia, on June 13, 1978.

Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed an amount of $8,498.72 claimed as “repairs and maintenance’’ in the year 1974. The Minister did allow capital cost allowance on

Delmer E Taylor:—This is an appeal against an income tax assessment for the year 1975 in. which the Minister of National Revenue disallowed the taxpayer’s election to average his income over a five-year period. The respondent relied, inter

Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed an amount of $9,530.41 described as a promotion expense and claimed by the appellant for the taxation year 1974. The appellant

Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed the amount of $182.71 claimed for purchase of uniforms in the year 1975. The respondent relied, inter alia,

Delmer E Taylor (orally: April 4, 1978):—These are appeals from Brunhilde Wechsel and Reinhold Wechsel dealing with the taxation years 1973 and 1974. Essentially, they have arisen from notices of reassessment for 1973 dated August 20, 1976, and for

Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed an amount of $959 claimed as alimony for the year 1974. The respondent relied, inter alia, upon section 3

Guy Tremblay:—This case was heard at Montreal, Quebec, on January 17, 1978.