Date: 19990624

Docket: 98-945-IT-I; 98-1503-IT-I

BETWEEN:

EUGENE GERARD KENNY,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

Appeal heard on common evidence with the appeals of Patrick J. Whalen 98-945-IT-I on May 13, 1999 at London, Ontario by the Honourable Judge Terrence P. O'Connor

Appearances

For the Appellant: The Appellant himself

Counsel for the Respondent: Charles Camirand

Judgment

The appeal from the reassessment made under the Income Tax Act for the 1992 taxation year is dismissed in accordance with the attached Reasons for Judgment.

Signed at Ottawa, Canada this 24^th day of June, 1999.

"T.P. O'Connor"

J.T.C.C.