Collier, J (orally):

1 This is an appeal on behalf of the Minister of National Revenue from a decision of the Tax Review Board. The facts before the Board are the same as those before this Court. They are set out in an agreed statement (Exhibit 1).

The Chairman (orally: February 12, 1975):

1 This is an appeal by Desmond M Connor against the reassessment of the Minister of National Revenue for the 1969, 1970 and 1971 taxation years.

Roland St-Onge:

1 This appeal is from a reassessment dated May 10, 1973 with respect to the 1968 taxation year.

2 The appeal came before me on January 30, 1975 at the City of Ottawa, Ontario. At the hearing the parties agreed that the evidence and arguments in the present appeal would also apply to the appeals of Saul Leese, Arnold A Portigal, Morris Schachnow and Jack Rabinovitch.

Urie, J (concurred in by MacKay, DJ):

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.