A W Prociuk:

1 It is ordered and adjudged that the appeals in respect of the 1970 and 1971 taxation years be and the same are hereby allowed in accordance with the reasons for judgment issued herewith [see Gordon Singer v. MNR, p 2066].

The Assistant Chairman:

A W Prociuk (orally: September 20, 1974):

Pratte, J (per curiam) (judgment delivered from the Bench):

1 The only question raised by this appeal is whether, in computing his income for the 1969, 1970 and 1971 taxation years, the respondent was authorized to deduct certain sums that he paid to his former wife.

Collier, J:

1 This is an appeal by the Minister of National Revenue from a decision of the Tax Review Board.

The Assistant Chairman:

1 This is the appeal of Mainland Crystal Glass Ltd from an income tax assessment in respect of the appellant's 1971 taxation year.

A W Prociuk:

The Chairman (orally: August 29, 1974):

1 These are appeals by Reuben A Rodney against reassessments of the Minister of National Revenue for each of the years 1968, 1969 and 1970. It is a question of whether certain payments made by the appellant husband are deductible as alimony payments under paragraph 11(1)(l) of the Income Tax Act, RSC 1952, c 148.

The Assistant Chairman:

1 This is the appeal of Allen Thomas Reid from income tax assessments in respect of the 1970, 1971, 1972 and 1973 taxation years.

Ryan, J (concurred in by Pratte and Urie, JJ):

1 Mr Collings Henderson died on February 2, 1957. At the date of his death, Mr Henderson owned 471,984 and 6/8 shares of Campbell Chibougamau Mines Limited (“Campbell Chibougamau”) and 56,234 warrants to purchase Campbell Chibougamau shares at $4 per share.