W O Davis:—This appeal was heard at London, Ontario on November 30, 1971 at a sitting of the Tax Appeal Board as it was then constituted.

A J Frost:—This is an income tax appeal in respect of the appellant’s 1962 taxation year wherein an additional tax to the extent of $17,146.75 was levied in connection with the profit realized from the sale of the appellant’s partnership interest in O H

A J Frost:—The appeal is allowed in respect of the taxation years 1967 and 1968 for the same reasons as are set out in the Reasons for Judgment issued concurrently herewith in David S Philip v MNR.

Appeal allowed.

A J Frost:—This is an income tax appeal in respect of the appellant’s 1967 and 1968 taxation years. Upon Notices of Objection duly filed and signed, the Minister of National Revenue confirmed the assessments on the ground that the amount of $12,200 received from

The Chairman (orally):—This is an appeal by Gottfried Pfisterer from a reassessment of the Minister for the taxation year 1969 wherein the Minister has made a substantially different interpretation and ap- lication of paragraph 27(1 )(e) than has the taxpayer in computing

Roland St-Onge:—In this appeal appellant seeks to deduct from his income for the 1969 taxation year an amount of $25,000, paid by him to his ex-wife on November 14, 1969 pursuant to decree dated October 30, 1969, whereby a decree nisi of divorce

Roland St-Onge:—This appeal is from an assessment of a penalty for late filing of the appellant’s income tax return for the taxation year 1970.

The Chairman (orally):—This is an appeal by John G Sheppard, the taxpayer, against a reassessment by the Minister for the taxation year 1969 in which the Minister has added back to the income of the taxpayer brokerage fees and transfer tax fees incurred by the taxpayer in the sale of certain shares. On the face of the pleadings and the evidence this would appear to be a very simple case, if such a term can ever be applied to the Income Tax Act. The facts are brief and are not in dispute.

A J Frost (orally):—This is an income tax appeal from an assessment dated June 7, 1971 wherein interest in the amount of $110.44 earned on principal amounts deposited by the appellant with the Canada Permanent Trust Company in respect of a contract with the

The Chairman (orally):—This is an appeal by Kenneth Frederick Arkell, taxpayer, against a reassessment for the taxation year 1969. The facts briefly are as follows.