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This is an arbitrary figure, the 5% of automobile expenses considered by the respondent to have been for the personal use of the appellant. ...

._. the present situation with respect to income tax on this award of “an identifiable sum for loss of earnings” must be considered legally insecure. the Atkins decision was not overruled. ...

When the evidence is considered as a whole I cannot, on balance, find that the appellant has established that he entered into the transaction for the purpose of gaining or producing income. ...

The appellant has not provided any proof of when the application was mailed; however, the weight of the evidence is that the application and notice of objection could not have been mailed before May 31, 1979—more than ninety days after February 13, 1979. 3.3.3 Even if the Board considered itself bound (and it does not) by the date on which the copy of the notice of assessment was received, which was February 13, 1979, the fact remains that no explanation has been given as to why the notice of objection was not filed within ninety days of that date. ...

The articles may well have been donated by the appellant to gain exposure and can in that sense be considered as advertising and promoting himself as a writer. ...

I cannot conclude that the taxing authorities would have considered this appellant a non-resident during the year 1973, given a total picture of the circumstances surrounding the period of time he spent in France. ...

The agreement must be considered as valid since June 1975. In the Board’s opinion, the retroactivity to a former date stipulated in a written agreement generally means that the written agreement confirms the existence of a former verbal agreement which substantially contained the same conditions as those stipulated in the written agreement. ...

Decision The appeal is, therefore, allowed in part and the matter referred back to the respondent for reassessment on the basis that the capital receipts in the amount of $74,000 should be considered in calculating the appellant’s net worth as at December 31, 1973 and in arriving at an estimate of the appellant’s income in respect of the taxation years 1968 to 1973 inclusive. ...

It is true that the landlord was under a mistake which was to him fundamental: he would not for one moment have considered letting the flat for seven years if it meant that he could only charge 140/ a year for it. ...

At the time of hearing, the respondent had not filed any reply to the notice of appeal and the appellant used numbers 7 and 8 of the Tax Review Board Rules of Practice and Procedure to ask that his allegation of facts contained in his notice of appeal be considered as true. ...