À J Frost:—This is an income tax appeal from assessments dated March 11, 1969, and May 6, 1969, in respect of appellant’s 1966 and 1967 taxation years, respectively. It was heard by .J O Weldon, Esq, QC at Regina, Saskatchewan on June

A W Prociuk (orally):—The executors and trustees of the Estate of Adolphina Thornton Tassie appeal from an assessment by the respondent dated June 19, 1972, wherein federal estate tax in the sum of $2340.60 was levied on the net value of

The Chairman:—This is an appeal by Stanley S Rosen, executor under the Will of Hyman Kamichik, against an assessment of the Minister of National Revenue in the estate of the deceased.

The Assistant Chairman:—These are the appeals of Myer D Brody from assessments of the appellant’s 1969 and 1970 taxation years in which amounts of $3,882.50 and $5,879.50 respectively, claimed. by the appellant as medical expenses in those yéars, were

The Chairman (orally):—This is an appeal by W Vézina & fils Ltée against the reassessment of the Minister of National Revenue for the taxation year 1965 in which a sum paid into a pension plan, pursuant to section 76, for past services,

A W Prociuk:—This appeal came on for hearing before the Board during the February sittings in Toronto, Ontario, which commenced on February 19; 1973. On that date the appellant appeared in person and complained that he experienced great difficulty in

The Assistant Chairman:—These are the appeals of Marksim Storage Limited and Heleis Storage Limited from assessments to income tax for the 1963, 1964 and 1965 taxation years, and of Freda Limited and Audrey Cold Storage Limited from assessments to

The Chairman (orally):—This is an appeal by Charles S Underhill against a reassessment of the Minister of National Revenue for the taxation year 1966. The appeal arises out of the disallowance as a deduction of an expense claimed by the taxpayer in

The Assistant Chairman:—This is the appeal of Lane’s Bakeries Ltd from an assessment of the appellant’s 1968 taxation year heard at Ottawa on May 22, 1973.

The Chairman (orally):—While I am indebted to counsel for their preparation and assistance in this matter, I find it unusual that this should be the first time that this question has come before either this Board, or its predecessor, or the Federal