A J Frost:

1 This concerns three appeals, heard jointly at the City of Ottawa, Ontario, on March 17, 1975, from several income tax assessments with respect to appellant's 1970, 1971 and 1972 taxation years.

A W Prociuk (orally: October 29, 1975):

The Assistant Chairman:

1 This is the appeal of Lawrence J Barron from income tax assessment in respect of the 1971 taxation year.

A W Prociuk (orally: July 18, 1974):

A W Prociuk (orally: October 8, 1974):

1 This is an appeal by the appellant, George A Zimmer, from the respondent's reassessment of his income for the years 1967, 1968 and 1969 by notices of reassessment dated April 19, 1972 and confirmed by the respondent on July 19, 1973.

Jackett, CJ, Rhodes Smith and Sheppard, DJJ:

1 The reasons for judgment in this case are identical to those given in The Queen v. Herman Hagerman Huestis.

A W Prociuk (orally: October 11, 1974):

Collier, J:

Roland St-Onge:

1 Upon reading the consent to judgment filed with this Board to the effect that the decision in Richard Robert Easton v. MNR shall be equally binding in these appeals;

2 It is ordered and adjudged that the appeals in respect of the 1972 taxation year be and the same are hereby allowed in accordance with the terms of the consent to judgment filed.

The Chairman (orally: June 20, 1975):

1 This is an appeal by Stewart J Cooke against reassessments by the Minister of National Revenue for the 1970 and 1971 taxation years. The point in issue is whether or not the appellant is entitled to deduct his farming losses in their entirety in those years or whether he is limited, within the options of subsection 13(1) of the former Income Tax Act, to the amounts set out therein.