J O Weldon:—This appeal of the appellant James Foster Irwin (“Irwin”) initiated by Notice of Appeal dated June 9, 1970 with respect to his 1965 and 1966 taxation years and those of the appellants James F McDonald (“McDonald”) and John P Vincent (“Vincent”)
A J Frost:—This is an appeal from a reassessment dated May 20, 1971 in respect of the appellant’s 1969 taxation year. It was heard at Belleville, Ontario on December 14, 1971 by the Tax Appeal Board as it was then constituted.
A J Frost:—This is an appeal from an income tax assessment dated August 6, 1969 in respect of the appellant’s 1968 taxation year wherein a claim for alimony and maintenance amounting to $7,500 was disallowed as not coming within the meaning of paragraph 11
A J Frost:—This is an appeal from an assessment dated May 30, 1968 wherein estate tax in the sum of $15,164.66 was levied on the aggregate taxable value of the property passing on the death of Stanley Donald Stankievech, which occurred on July 15, 1965.
W O Davis:—The appellants herein have appealed from assessments to income tax for the taxation years 1966 and 1967 dated December 9 and 23, 1969, respectively. The issue in respect of both years concerns the correct interpretation of subsections (2), (4), (7) and
Maurice Boisvert:—This is an appeal from assessments dated August 27, 1968 in respect of the taxation years 1964, 1965 and 1966.
W O Davis:—This matter came on before me for hearing at Windsor, Ontario on December 6 and 7, 1971 at a sittings of the Tax Appeal Board as it was then constituted. Two issues are involved.
W O Davis:—This appeal was heard before me at Calgary, Alberta on November 8, 1971 at a sittings of the Tax Appeal Board as it was then constituted.
Maurice Boisvert:—This case concerns a motion to obtain an extension of time to appeal from assessments dated November 12, 1970 covering the taxation years 1961 to 1967 inclusive.
Roland St-Onge:—For the reasons put forward in Leo O Lund v MNR, in which judgment was delivered today, these appeals are also dismissed.
Appeals dismissed.
SWALLOWFIELD FARMS LTD, Appellant,
and •*
MINISTER OF NATIONAL REVENUE, Respondent.
Tax Review Board (J O Weldon, QC), February 17, 1972.
Income Tax Act, RSC 1952, c 148 — 3, 4, 139(1)(e) — Real estate transaction
