The Assistant Chairman:—This is the appeal of Elmer Aylmer Adrian from an income tax assessment in respect of the 1970 taxation year.

The Assistant Chairman:—This is the appeal of Herbert Krahn from income tax assessments in respect of the 1968, 1969 and 1970 taxation years.

A J Frost:—This is an appeal from an income tax assessment in respect of the appellant’s taxation year ended December 31, 1971.

In his notice of appeal the appellant has stated:

A J Frost (orally: February 5, 1974):—These four appeals in respect of income tax assessments for the taxation year 1969 were heard simultaneously on common evidence.

The Chairman (orally: December 11, 1973):—This is an appeal by Hans Reicher against a reassessment of the Minister of National Revenue for the taxation year 1969. It is agreed that the evidence in this case will apply equally to the appeal of John W

The Chairman (orally: September 13, 1973):—This is an appeal. by Metropolitan Properties Limited, successor to Metropolitan Construction Ltd, against reassessment of the Minister of National Revenue for the 1969 taxation year in which the Minister has added back to

The Chairman (orally: September 11, 1973):—This is an appeal by Maurice J Arpin against the reassessment of the Minister of National Revenue for the taxation year 1970, which reassessment disallowed, for the purpose of calculating the taxable income of the

A W Prociuk:—The appellants Oiva V Paju and Onni Paju are brothers residing at Red Rock, Ontario and at all material times hereto owned and operated a gravel pit in partnership known as Paju Brothers. Their appeals are from the respondent’s

Roland St-Onge:—This appeal was heard in Sherbrooke on September 27, 1973. At the conclusion of the hearing, counsel for the appellant requested a 15-day postponement for filing written arguments, which was granted.

The Chairman (orally; December 14, 1973):—This is an appeal by Aztec Forest Products Limited against the reassessment of the Minister of National Revenue for the 1967 taxation year.