Gibson, J:

1 I agree with the result found by the Tax Review Board and dismiss the appeal[s] with costs.

A. W. Prociuk, Q.C.:

The Chairman (orally; October 29, 1974):

1 This is an appeal by Arnold Prochnau against the reassessment of the Minister of National Revenue for the 1970 taxation year.

2 There is a similar appeal involving his brother Raymond Prochnau, and it is agreed by all parties that the decision in the Arnold Prochnau case will be binding in respect of the Raymond Prochnau case also.

A J Frost:

1 This is an income tax appeal for the appellant's 1971 and 1972 taxation years, wherein the Minister of National Revenue disallowed the following items:

(a) Mortgage interest in the sum of $3,857.64 and life insurance costs of $452.47 in respect of its 1971 taxation year, and

(b) Legal costs of $800 in respect of its 1972 taxation year.

The Chairman:

1 This is an appeal by Raymond Scott, a member of the Canadian Armed Forces, presently stationed in Washington, DC in the United States of America, for the year 1973.

2 The appeal concerns the question of deductibility of moving expenses incurred by the appellant when moved, under orders, from Kingston, Ontario to Washington, DC.

Roland St-Onge:

1 For the reasons given this day in the appeal of Daniel Kimmel v. MNR, it is ordered and adjudged that the appeals herein in respect of the 1968 taxation year be and the same are hereby allowed.

The Assistant Chairman:

1 This is the appeal of Crusado Estates Limited from an income tax assessment in respect of the 1971 taxation year.

The Chairman (orally: April 23, 1975):

1 This is an appeal by Shri Krishan Bhalla against reassessments of the Minister of National Revenue for the 1970 and 1971 taxation years.

Martland, J (orally for the Court):

1 We are all in agreement with the conclusions reached by Mr Justice Walsh in the Exchequer Court. The appeal is dismissed with costs.

Roland St-Onge (orally: January 9, 1975):

1 This appeal is from a reassessment dated November 21, 1972, with respect to the 1969 taxation year. The appeal was heard on January 8, 1975 in the City of Calgary, Alberta and the appellant company's majority shareholder, Mr Southern, who was representing the company and also appearing on his own behalf, agreed that, if necessary, both appeals be heard on common evidence, on the condition that he be allowed to adduce additional evidence in his own appeal.