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[1958] Or 7     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Lopez v United States	373 US 427; 10 L Ed 2d 462; 83 SCt 1381	United States Supreme Court	United States	27 May 1963	WorldLII		352
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII		258
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII		240
National Woodwork Manufacturers Association v NLRB	386 US 612; 18 L Ed 2d 357; 87 SCt 1250	United States Supreme Court	United States	22 May 1967	WorldLII		229
Carbo v United States	314 F2d 718	United States Court of Appeals, Ninth Circuit	United States	19 Mar 1963	WorldLII		212
Roads Corporation v Dacakis	[1995] VicRp 70; [1995] 2 VR 508		Australia - Victoria	24 Feb 1995	AustLII		166
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		144
Cheng v R	[2000] HCA 53; (2000) 203 CLR 248; (2000) 175 ALR 338; (2000) 74 ALJR 1482; 115 A Crim R 224	High Court of Australia	Australia - Commonwealth	5 Oct 2000	AustLII		119
FCT v Rowe	[1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392	Federal Court of Australia	Australia - Commonwealth	20 Oct 1995	AustLII		116
Stalio v R	[2012] VSCA 120; (2012) 46 VR 426; (2012) 223 A Crim R 261	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	12 Jun 2012	AustLII		111
United States v Hoffa	349 F2d 20	United States Court of Appeals, Sixth Circuit	United States	29 Jul 1965	WorldLII		111
Bombay & Anr v FN Balsara	[1951] INSC 38; [1951] SCR 682; AIR 1951 SC 318	Supreme Court of India	India	25 May 1951	LIIofIndia		95
Commissioner of Taxation v Day	[2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064	High Court of Australia	Australia - Commonwealth	12 Nov 2008	AustLII		88
Kartar Singh v Punjab	[1994] INSC 172; (1994) 3 SCC 569; [1994] SCC (Cri) 899; [1994] SCALE 1; 1994 2 JT 423	Supreme Court of India	India	11 Mar 1994	LIIofIndia		86
FCT v Broken Hill Pty Co Ltd	[1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40	High Court of Australia	Australia - Commonwealth	10 Apr 1968	AustLII		84
Spriggs v FCT	[2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109	High Court of Australia	Australia - Commonwealth	18 Jun 2009	AustLII		83
United States v Tropiano	418 F2d 1069	United States Court of Appeals, Second Circuit	United States	24 Jul 1969	WorldLII		83
United States v Skillman	442 F2d 542	United States Court of Appeals, Eighth Circuit	United States	30 Apr 1971	WorldLII		73
United States v Freeman	357 F2d 606	United States Court of Appeals, Second Circuit	United States	15 Dec 1965	WorldLII		73
Commissioner of Taxation (Cth) v Riverside Road Lodge Pty Ltd (In Liq)	[1990] FCA 205; (1990) 23 FCR 305; 94 ALR 345; (1990) 21 ATR 499	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		58
United States v White	405 F2d 838	United States Court of Appeals, Seventh Circuit	United States	7 Apr 1969	WorldLII		58
Montoya v United States	402 F2d 847	United States Court of Appeals, Fifth Circuit	United States	10 Oct 1968	WorldLII		58
United States v Elam	678 F2d 1234; 10 Fed REvid Serv 1013	United States Court of Appeals, Fifth Circuit	United States	21 Jun 1982	WorldLII		53
United States v Craig	573 F2d 455	United States Court of Appeals, Seventh Circuit	United States	21 Mar 1978	WorldLII		53
United States v Tane	329 F2d 848	United States Court of Appeals, Second Circuit	United States	11 Dec 1963	WorldLII		51
United States v Campagnuolo	592 F2d 852	United States Court of Appeals, Fifth Circuit	United States	6 Apr 1979	WorldLII		49
United States v Arteaga-Limones	529 F2d 1183	United States Court of Appeals, Fifth Circuit	United States	9 Jun 1976	WorldLII		47
Pugach v Dollinger	365 US 458; 5 L Ed 2d 678; 81 SCt 650	United States Supreme Court	United States	27 Feb 1961	WorldLII		45
United States v Amen	831 F2d 373	United States Court of Appeals, Second Circuit	United States	7 Oct 1987	WorldLII		44
Beaudine v United States	368 F2d 417	United States Court of Appeals, Fifth Circuit	United States	17 Nov 1966	WorldLII		44
Lee v Florida	392 US 378; 20 L Ed 2d 1166; 88 SCt 2096; 20 L Ed 1166	United States Supreme Court	United States	17 Jun 1968	WorldLII		43
United States v Covello	410 F2d 536	United States Court of Appeals, Second Circuit	United States	8 Feb 1968	WorldLII		42
United States v Missler	414 F2d 1293	United States Court of Appeals, Fourth Circuit	United States	25 Aug 1969	WorldLII		37
Hemphill v United States	392 F2d 45	United States Court of Appeals, Eighth Circuit	United States	2 Apr 1968	WorldLII		37
Amsler v United States	381 F2d 37	United States Court of Appeals, Ninth Circuit	United States	3 Jul 1967	WorldLII		36
United States v Kaufer	406 F2d 550	United States Court of Appeals, Second Circuit	United States	4 Dec 1968	WorldLII		35
FCT v Phillips	[1978] FCA 28; (1978) 36 FLR 399; (1978) 20 ALR 607; 8 ATR 783; 78 ATC 4,361	Federal Court of Australia	Australia - Commonwealth	8 Aug 1978	AustLII		34
United States v Phillips	540 F2d 319	United States Court of Appeals, Eighth Circuit	United States	26 Jul 1976	WorldLII		33
United States v Wright	489 F2d 1181; 160 USApp DC 57	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	27 Dec 1973	WorldLII		33
Sullivan v United States	414 F2d 714	United States Court of Appeals, Ninth Circuit	United States	8 Jul 1969	WorldLII		33
McClure v United States	332 F2d 19	United States Court of Appeals, Ninth Circuit	United States	19 Jun 1964	WorldLII		33
Carbo v United States	[1963] USCA9 56	United States Court of Appeals, Ninth Circuit	United States	13 Feb 1963	WorldLII		33
Sheet Metal Workers International Association Local Union No v Atlas Sheet Metal Co of Jacksonville	384 F2d 101	United States Court of Appeals, Fifth Circuit	United States	10 Aug 1967	WorldLII		30
Dancy v United States	390 F2d 370	United States Court of Appeals, Fifth Circuit	United States	1 Feb 1968	WorldLII		29
RG Group, Inc v Horn & Hardart Co	751 F2d 69	United States Court of Appeals, Second Circuit	United States	11 Dec 1984	WorldLII		27
United States v Bonanno	487 F2d 654	United States Court of Appeals, Second Circuit	United States	20 Nov 1973	WorldLII		27
Carnes v United States	295 F2d 598	United States Court of Appeals, Fifth Circuit	United States	20 Oct 1961	WorldLII		27
United States v Dolan	544 F2d 1219	United States Court of Appeals, Fourth Circuit	United States	11 Nov 1976	WorldLII		26
Marvin v United States	279 F2d 451	United States Court of Appeals, Tenth Circuit	United States	3 Jun 1960	WorldLII		26
DiPiazza v United States	415 F2d 99	United States Court of Appeals, Sixth Circuit	United States	11 Sep 1969	WorldLII		24
San Francisco-Oakland Newspaper Guild v Kennedy	412 F2d 541	United States Court of Appeals, Ninth Circuit	United States	4 Jun 1969	WorldLII		24
Aiuppa v United States	393 F2d 597	United States Court of Appeals, Tenth Circuit	United States	25 Apr 1968	WorldLII		24
San Fratello v United States	340 F2d 560	United States Court of Appeals, Fifth Circuit	United States	20 Jan 1965	WorldLII		24
Commissioner of Taxation v Sharpcan Pty Ltd	[2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147	High Court of Australia	Australia - Commonwealth	16 Oct 2019	AustLII		23
Reprosystem, B v v SCM Corporation	727 F2d 257	United States Court of Appeals, Second Circuit	United States	2 Feb 1984	WorldLII		23
United States v Garafolo	385 F2d 200	United States Court of Appeals, Seventh Circuit	United States	29 Jan 1968	WorldLII		23
United States v Williams	311 F2d 721	United States Court of Appeals, Seventh Circuit	United States	2 Jan 1963	WorldLII		23
Shimon v United States	352 F2d 449; 122 USApp DC 152	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	9 Sep 1965	WorldLII		22
Doty v United States	416 F2d 887	United States Court of Appeals, Tenth Circuit	United States	30 Sep 1969	WorldLII		21
Heisler v United States	394 F2d 692	United States Court of Appeals, Ninth Circuit	United States	26 Apr 1968	WorldLII		21
Bubis v United States	384 F2d 643	United States Court of Appeals, Ninth Circuit	United States	20 Oct 1967	WorldLII		21
Lindsey v United States	332 F2d 688	United States Court of Appeals, Ninth Circuit	United States	26 May 1964	WorldLII		21
Consarc Corporation v Marine Midland Bank, NA	996 F2d 568	United States Court of Appeals, Second Circuit	United States	14 Jun 1993	WorldLII		20
Mendez v United States	349 F2d 650	United States Court of Appeals, Ninth Circuit	United States	16 Aug 1965	WorldLII		20
Ferguson v United States	307 F2d 787	United States Court of Appeals, Tenth Circuit	United States	11 Sep 1962	WorldLII		20
Spassked Pty Ltd v Commissioner of Taxation (No 5)	[2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337	Federal Court of Australia	Australia - Commonwealth	14 Feb 2003	AustLII		19
United States v Hodge	539 F2d 898	United States Court of Appeals, Sixth Circuit	United States	3 Sep 1976	WorldLII		19
United States v Harpel	493 F2d 346	United States Court of Appeals, Tenth Circuit	United States	12 Mar 1974	WorldLII		19
United States v Cassell	452 F2d 533	United States Court of Appeals, Seventh Circuit	United States	6 Oct 1971	WorldLII		19
United States v Krol	374 F2d 776	United States Court of Appeals, Seventh Circuit	United States	27 Feb 1967	WorldLII		19
Employing Lithographers of Greater Miami Florida v National Labor Relations Board	301 F2d 20	United States Court of Appeals, Fifth Circuit	United States	29 Mar 1962	WorldLII		19
United States v Guinn	454 F2d 29	United States Court of Appeals, Fifth Circuit	United States	8 Mar 1972	WorldLII		18
Davis v United States	413 F2d 1226	United States Court of Appeals, Fifth Circuit	United States	2 Jul 1969	WorldLII		18
United States v Pasha	332 F2d 193	United States Court of Appeals, Seventh Circuit	United States	22 May 1964	WorldLII		18
Elcham v Commissioner of Police	[2001] NSWSC 614; (2001) 53 NSWLR 7; 125 A Crim R 162	Supreme Court of New South Wales	Australia - New South Wales	27 Jul 2001	AustLII		17
FCT v La Rosa	[2002] FCA 1036; (2002) 196 ALR 139; (2002) 50 ATR 450	Federal Court of Australia	Australia - Commonwealth	21 Aug 2002	AustLII		16
Kinty v United Mine Workers of America M Kittle	544 F2d 706; 79 Lab Cas 11,728	United States Court of Appeals, Fourth Circuit	United States	21 Oct 1976	WorldLII		16
Reyes v United States	417 F2d 916	United States Court of Appeals, Ninth Circuit	United States	3 Nov 1969	WorldLII		16
Seeber v United States	329 F2d 572	United States Court of Appeals, Ninth Circuit	United States	16 Mar 1964	WorldLII		16
Yeargain v United States	314 F2d 881	United States Court of Appeals, Ninth Circuit	United States	11 Mar 1963	WorldLII		16
National Labor Relations Board v Amalgamated Lithographers of America	309 F2d 31	United States Court of Appeals, Ninth Circuit	United States	31 Aug 1962	WorldLII		16
Harris v United States	285 F2d 85	United States Court of Appeals, Fifth Circuit	United States	27 Dec 1960	WorldLII		16
United States v Yokley	542 F2d 300	United States Court of Appeals, Sixth Circuit	United States	13 Sep 1976	WorldLII		15
Dryden v United States	391 F2d 214	United States Court of Appeals, Fifth Circuit	United States	22 Mar 1968	WorldLII		15
United States v A McGuire G	381 F2d 306	United States Court of Appeals, Second Circuit	United States	20 Jul 1967	WorldLII		15
United States v Fiorillo	376 F2d 180	United States Court of Appeals, Second Circuit	United States	3 Apr 1967	WorldLII		15
Northern California Pharmaceutical Association v United States	306 F2d 379	United States Court of Appeals, Ninth Circuit	United States	27 Jun 1962	WorldLII		15
FCT v Rothmans of Pall Mall (Aust) Ltd	[1992] FCA 434; (1992) 37 FCR 582; (1992) 23 ATR 620	Federal Court of Australia	Australia - Commonwealth	8 Sep 1992	AustLII		14
Commissioner of Taxation v Studdert	[1991] FCA 593; (1991) 33 FCR 75; (1991) 22 ATR 762	Federal Court of Australia	Australia - Commonwealth	4 Dec 1991	AustLII		14
United States v Wellendorf	574 F2d 1289	United States Court of Appeals, Fifth Circuit	United States	27 Jul 1978	WorldLII		14
United States v Freeman	[1966] USCA2 110	United States Court of Appeals, Second Circuit	United States	28 Feb 1966	WorldLII		14
Wilson v United States	316 F2d 212	United States Court of Appeals, Ninth Circuit	United States	11 Apr 1963	WorldLII		14
National Labor Relations Board v Dallas General Drivers Warehousemen & Helpers Local No	(1959) 264 F2d 642	United States Court of Appeals, Fifth Circuit	United States	12 Mar 1959	WorldLII		14
Mayne Nickless Ltd v FCT	[1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752		Australia - Victoria	29 Jun 1984	AustLII		13
United States v Kiliyan	456 F2d 555	United States Court of Appeals, Eighth Circuit	United States	10 Mar 1972	WorldLII		13
United States v Dote	371 F2d 176	United States Court of Appeals, Seventh Circuit	United States	20 Dec 1966	WorldLII		13
Laughlin v United States	344 F2d 187; 120 USApp DC 93	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	11 Feb 1965	WorldLII		13
Commissioner of Taxation v La Rosa	[2003] FCAFC 125; (2003) 129 FCR 494; 198 ALR 521; 53 ATR 1	Federal Court of Australia	Australia - Commonwealth	5 Jun 2003	AustLII		11
Morrissey v Curran E	423 F2d 393	United States Court of Appeals, Second Circuit	United States	19 Nov 1969	WorldLII		11
Bufalino v Michigan Bell Telephone Co	404 F2d 1023	United States Court of Appeals, Sixth Circuit	United States	21 Apr 1969	WorldLII		11
United States v Ballou	348 F2d 467	United States Court of Appeals, Second Circuit	United States	21 Apr 1965	WorldLII		11
In Re Air Crash Disaster at John F Kennedy International Airport on June 24 1975	635 F2d 67; 7 Fed REvid Serv 21	United States Court of Appeals, Second Circuit	United States	6 Oct 1980	WorldLII		10
United States v Santillo	507 F2d 629	United States Court of Appeals, Third Circuit	United States	9 Jan 1975	WorldLII		10
United States v Black	472 F2d 130	United States Court of Appeals, Sixth Circuit	United States	7 May 1973	WorldLII		10
United States v Hernandez	441 F2d 157	United States Court of Appeals, Fifth Circuit	United States	5 Apr 1971	WorldLII		10
Rogers v United States Ferguson	369 F2d 944	United States Court of Appeals, Tenth Circuit	United States	5 Dec 1966	WorldLII		10
Battaglia v United States	349 F2d 556	United States Court of Appeals, Ninth Circuit	United States	6 Aug 1965	WorldLII		10
Calderon v United States	269 F2d 416	United States Court of Appeals, Tenth Circuit	United States	30 Jul 1959	WorldLII		10
Bachman Machine Co v National Labor Relations Board	266 F2d 599	United States Court of Appeals, Eighth Circuit	United States	15 May 1959	WorldLII		10
Church of the New Faith v Commissioner for Pay-Roll Tax	[1983] VicRp 10; [1983] 1 VR 97; 13 ATR 80		Australia - Victoria	5 May 1982	AustLII		9
United States v Jones	433 F2d 1176; 140 USApp DC 70	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	30 Sep 1970	WorldLII		9
Smyly v United States	287 F2d 760	United States Court of Appeals, Fifth Circuit	United States	24 Feb 1961	WorldLII		9
Massicot v United States	254 F2d 58	United States Court of Appeals, Fifth Circuit	United States	7 Apr 1958	WorldLII		9
Lloyd v Northern Rivers Charity Racing Assoc	[2001] NSWCC 49; (2001) 22 NSWCCR 577	Compensation Court of New South Wales	Australia - New South Wales	9 May 2001	AustLII		8
United States v Diaz-Rodriguez	478 F2d 1005	United States Court of Appeals, Ninth Circuit	United States	19 Jun 1973	WorldLII		8
United States v Jewett	438 F2d 495	United States Court of Appeals, Eighth Circuit	United States	3 May 1971	WorldLII		8
United States v I Littwin	338 F2d 141	United States Court of Appeals, Sixth Circuit	United States	16 Nov 1964	WorldLII		8
Weathers v United States	322 F2d 566	United States Court of Appeals, Ninth Circuit	United States	23 Dec 1963	WorldLII		8
Truck Drivers and Helpers Local Union v Empire State Express Inc	293 F2d 414	United States Court of Appeals, Fifth Circuit	United States	7 Jul 1961	WorldLII		8
Hertz v N Graham	292 F2d 443	United States Court of Appeals, Second Circuit	United States	13 Jan 1961	WorldLII		8
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII		7
Shao v A G Advanced Construction Pty Ltd (Building and Property)	[2017] VCAT 903	Victorian Civil and Administrative Tribunal	Australia - Victoria	21 Jun 2017	AustLII		7
Paterson Constructions Pty Ltd v Mann (Building and Property)	[2016] VCAT 2100	Victorian Civil and Administrative Tribunal	Australia - Victoria	12 Dec 2016	AustLII		7
Vincent v FCT	[2002] FCA 656	Federal Court of Australia	Australia - Commonwealth	24 May 2002	AustLII		7
National Broadcasting Co Inc Nbc v Bear Stearns & Co Inc	165 F3d 184	United States Court of Appeals, Second Circuit	United States	26 Jan 1999	WorldLII		7
Smithkline Beecham Laboratories (Australia) Ltd v Commissioner of Taxation	[1993] FCA 389; (1993) 44 FCR 129; (1993) 116 ALR 503; 26 ATR 260	Federal Court of Australia	Australia - Commonwealth	19 Aug 1993	AustLII		7
Madad Pty Ltd v Commissioner of Taxation	[1984] FCA 287; (1984) 4 FCR 420; 55 ALR 379; 15 ATR 1118	Federal Court of Australia	Australia - Commonwealth	5 Oct 1984	AustLII		7
Flaherty v Arkansas	415 US 995; 39 L Ed 2d 893; 94 SCt 1599	United States Supreme Court	United States	25 Mar 1974	WorldLII		7
Smith v Cincinnati Post & Times-Star	475 F2d 740; 25 ALRFed 755	United States Court of Appeals, Sixth Circuit	United States	21 Mar 1973	WorldLII		7
United States v L Wininger	427 F2d 1128	United States Court of Appeals, Sixth Circuit	United States	23 Jun 1970	WorldLII		7
Carpet Linoleum Soft Tile and Resilient Floor Covering Layers Local Union No v National Labor Relations Board	429 F2d 747; 139 USApp DC 68; 63 Lab Cas 10,944	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	22 Jan 1970	WorldLII		7
United States v Martin	372 F2d 63	United States Court of Appeals, Seventh Circuit	United States	9 Mar 1967	WorldLII		7
United States Dixon v J Pate	330 F2d 126	United States Court of Appeals, Seventh Circuit	United States	9 Apr 1964	WorldLII		7
Parrott v P Whisler E Johnson	313 F2d 245	United States Court of Appeals, Sixth Circuit	United States	11 Feb 1963	WorldLII		7
Horn v GA & RG Horn Pty Ltd	[2022] NSWSC 1519	Supreme Court of New South Wales	Australia - New South Wales	10 Nov 2022	AustLII		6
United States v Moncivais	401 F3d 751	United States Court of Appeals, Sixth Circuit	United States	24 Mar 2005	WorldLII		6
Shokker v Commissioner of Taxation	[1999] FCA 600; 92 FCR 54; 162 ALR 677; 42 ATR 257	Federal Court of Australia	Australia - Commonwealth	12 May 1999	AustLII		6
United States v K Felton E	753 F2d 256	United States Court of Appeals, Third Circuit	United States	15 Jan 1985	WorldLII		6
Brennan v Goose Creek Consolidated Independent School District	519 F2d 53; 11 Fair Empl Prac Cas 313	United States Court of Appeals, Fifth Circuit	United States	11 Sep 1975	WorldLII		6
Holmes v Burr	486 F2d 55	United States Court of Appeals, Ninth Circuit	United States	17 Dec 1973	WorldLII		6
United States v Hickman	426 F2d 515	United States Court of Appeals, Seventh Circuit	United States	18 Jun 1970	WorldLII		6
Glassman Construction Co v United States Clark-Fontana Paint Co	421 F2d 212	United States Court of Appeals, Fourth Circuit	United States	5 Dec 1969	WorldLII		6
United States v A Littman	421 F2d 981	United States Court of Appeals, Second Circuit	United States	16 Oct 1969	WorldLII		6
United States v Missler	[1969] USCA4 328	United States Court of Appeals, Fourth Circuit	United States	10 Jun 1969	WorldLII		6
United States v A White	[1969] USCA7 6	United States Court of Appeals, Seventh Circuit	United States	7 Jan 1969	WorldLII		6
National Labor Relations Board v Supreme Dyeing & Finishing Corporation	340 F2d 493	United States Court of Appeals, First Circuit	United States	4 Jan 1965	WorldLII		6
Tropea v Shell Oil Co	307 F2d 757	United States Court of Appeals, Second Circuit	United States	9 Feb 1962	WorldLII		6
Interstar Wholesale Finance Pty Ltd v Integral Home Loans Pty Ltd	[2007] NSWSC 592	Supreme Court of New South Wales	Australia - New South Wales	3 Jul 2007	AustLII		5
Griffin Coal Mining Co Ltd v Commissioner of Taxation (Cth)	[1990] FCA 343; (1990) 21 ATR 819	Federal Court of Australia	Australia - Commonwealth	6 Sep 1990	AustLII		5
United States v Mitlo P	714 F2d 294	United States Court of Appeals, Third Circuit	United States	12 Dec 1983	WorldLII		5
United States v Padilla	520 F2d 526	United States Court of Appeals, First Circuit	United States	8 Aug 1975	WorldLII		5
United States v Napier	451 F2d 552	United States Court of Appeals, Fifth Circuit	United States	19 Nov 1971	WorldLII		5
United States v Silva	449 F2d 145	United States Court of Appeals, First Circuit	United States	8 Oct 1971	WorldLII		5
United States v Jackson	444 F2d 1389	United States Court of Appeals, Fifth Circuit	United States	14 Sep 1971	WorldLII		5
United States v A Kaufer	[1969] USCA2 216	United States Court of Appeals, Second Circuit	United States	1 Apr 1969	WorldLII		5
United States v Covello	[1969] USCA2 190	United States Court of Appeals, Second Circuit	United States	24 Mar 1969	WorldLII		5
United States v Cooper	365 F2d 246	United States Court of Appeals, Sixth Circuit	United States	2 Sep 1966	WorldLII		5
Mach v United States	352 F2d 85	United States Court of Appeals, Fifth Circuit	United States	22 Oct 1965	WorldLII		5
United States v Campbell	337 F2d 396	United States Court of Appeals, Seventh Circuit	United States	18 Jan 1965	WorldLII		5
Vacuum Oil Co Pty Ltd v FCT	[1964] HCA 83; (1964) 110 CLR 419; [1965] ALR 393; 13 ATD 278; 37 ALJR 372	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		5
Downie v Pritchard G	309 F2d 634	United States Court of Appeals, Eighth Circuit	United States	13 Nov 1962	WorldLII		5
Glidden Co v Hellenic Lines Ltd	275 F2d 253	United States Court of Appeals, Second Circuit	United States	26 Feb 1960	WorldLII		5
TCM Building Group Pty Ltd v Mercuri (Building and Property)	[2015] VCAT 983	Victorian Civil and Administrative Tribunal	Australia - Victoria	1 Jul 2015	AustLII		4
Watson v Deputy Commissioner of Taxation	[2010] FCAFC 17; (2010) 182 FCR 104; (2010) 75 ATR 224; [2010] ATC 20-167	Federal Court of Australia	Australia - Commonwealth	4 Mar 2010	AustLII		4
United States v Jernigan	582 F2d 1211	United States Court of Appeals, Ninth Circuit	United States	25 Sep 1978	WorldLII		4
FCT v Cliffs International Inc	[1977] FCA 23; (1977) 31 FLR 276; 16 ALR 681; (1977) 77 ATC 4,564; 8 ATR 265	Federal Court of Australia	Australia - Commonwealth	14 Dec 1977	AustLII		4
Kuklycz v Kuklycz	[1972] VicRp 6; [1972] VR 50; [1972] ALR 122; (1971) 18 FLR 9		Australia - Victoria	15 Apr 1971	AustLII		4
United States v Escobedo	430 F2d 603	United States Court of Appeals, Seventh Circuit	United States	30 Jun 1970	WorldLII		4
Cullifer v United States	413 F2d 300	United States Court of Appeals, Fifth Circuit	United States	18 Jul 1969	WorldLII		4
Garcia v United States	364 F2d 306	United States Court of Appeals, Tenth Circuit	United States	27 Jul 1966	WorldLII		4
Blanchard v United States	360 F2d 318	United States Court of Appeals, Fifth Circuit	United States	9 May 1966	WorldLII		4
Banks v United States	348 F2d 231	United States Court of Appeals, Eighth Circuit	United States	15 Jul 1965	WorldLII		4
Cooper v United States	321 F2d 274	United States Court of Appeals, Fifth Circuit	United States	8 Aug 1963	WorldLII		4
Carnes v United States	[1962] USCA5 13	United States Court of Appeals, Fifth Circuit	United States	11 Jan 1962	WorldLII		4
Sumic v Muzaferovic (Domestic Building)	[2013] VCAT 1862	Victorian Civil and Administrative Tribunal	Australia - Victoria	29 Oct 2013	AustLII		3
Commonwealth DPP v Hart	[2010] QDC 457	District Court of Queensland	Australia - Queensland	30 Nov 2010	AustLII		3
Re Griffin Coal Mining Co Ltd v the Commissioner of Taxation	[1989] FCA 292; (1989) 20 ATR 1038	Federal Court of Australia	Australia - Commonwealth	4 Aug 1989	AustLII		3
Ratilal Bhanji Mithani v Asstt Collector of Customs, Bombay & Anr	[1967] INSC 141; 1967 3 SCR 926; AIR 1967 SC 1639	Supreme Court of India	India	4 May 1967	LIIofIndia		3
Glacy v United States	361 F2d 31	United States Court of Appeals, First Circuit	United States	25 May 1966	WorldLII		3
Tradeways Incorporated v Chrysler Corporation	[1964] USCA2 686	United States Court of Appeals, Second Circuit	United States	13 Nov 1964	WorldLII		3
Orient Mid-East Great Lakes Service v International Export Lines Ltd	315 F2d 519	United States Court of Appeals, Fourth Circuit	United States	19 Mar 1963	WorldLII		3
Priestman v Colangelo, Shynall and Smythson	[1959] SCR 615; 30 CR 209	Supreme Court of Canada	Canada	28 Apr 1959	Supreme Court of Canada		3
Isaac v TCN Channel Nine Pty Ltd	[2023] VSC 70	Supreme Court of Victoria	Australia - Victoria	23 Feb 2023	AustLII		2
Finetea Pty Ltd v Block Arcade Melbourne Pty Ltd	[2019] VCAT 1529	Victorian Civil and Administrative Tribunal	Australia - Victoria	2 Oct 2019	AustLII		2
Shen v Hatfield (Building and Property)	[2018] VCAT 1864	Victorian Civil and Administrative Tribunal	Australia - Victoria	27 Nov 2018	AustLII		2
Cunningham v Olliver	[1994] FCA 1004	Federal Court of Australia	Australia - Commonwealth	6 Apr 1994	AustLII		2
Martin v Suduhamy - SLR - 279, Vol 2 of 1991	[1991] LKSC 5; (1991) 2 Sri LR 279	Sri Lankan Supreme Court	Sri Lanka	28 Jan 1991	AsianLII		2
Re Consolidated Fertilisers Ltd v Commissioner of Taxation	[1990] FCA 436; 98 ALR 550; 21 ATR 1056	Federal Court of Australia	Australia - Commonwealth	8 Nov 1990	AustLII		2
NT87/2959-2960 and Commissioner of Taxation	[1988] AATA 638; (1988) 19 ATR 3859	Administrative Appeals Tribunal	Australia	2 Sep 1988	AustLII		2
Raghubir Singh v Bihar	[1986] INSC 195; [1986] 3 SCR 802; AIR 1987 SC 149; [1986] JT 481	Supreme Court of India	India	19 Sep 1986	LIIofIndia		2
Commercial Union Insurance Co v Pittsburgh Corning Corporation Ppg Travelers Indemnity Co 85-1450 Pittsburgh Corning Corporation 85-1486	789 F2d 214	United States Court of Appeals, Third Circuit	United States	23 May 1986	WorldLII		2
Feick v J Fleener	653 F2d 69	United States Court of Appeals, Second Circuit	United States	22 Jun 1981	WorldLII		2
Greyhound Lines Inc v Lexington State Bank and Trust Co D	604 F2d 1151	United States Court of Appeals, Eighth Circuit	United States	3 Oct 1979	WorldLII		2
Olney v United States	380 F2d 28	United States Court of Appeals, Ninth Circuit	United States	16 Jun 1967	WorldLII		2
Napsky v Commissioner of Internal Revenue	371 F2d 189	United States Court of Appeals, Seventh Circuit	United States	21 Dec 1966	WorldLII		2
Battaglia v United States	[1965] USCA9 275	United States Court of Appeals, Ninth Circuit	United States	12 Jul 1965	WorldLII		2
Beim v Goyer	[1965] SCR 638	Supreme Court of Canada	Canada	17 May 1965	Supreme Court of Canada		2
Shaffer v Singh	343 F2d 324; 120 USApp DC 42	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	11 Feb 1965	WorldLII		2
Propst v J Fisher	313 F2d 248	United States Court of Appeals, Sixth Circuit	United States	14 Feb 1963	WorldLII		2
Northern California Pharmaceutical Association v United States	[1962] USCA9 355	United States Court of Appeals, Ninth Circuit	United States	15 Oct 1962	WorldLII		2
Ferguson v United States	[1962] USCA10 153	United States Court of Appeals, Tenth Circuit	United States	22 Aug 1962	WorldLII		2
Massicot v United States	[1958] USCA5 273	United States Court of Appeals, Fifth Circuit	United States	8 May 1958	WorldLII		2
Hongville Ltd v Tong Ze International Investment Co Ltd	[2019] HKCFI 3143	Hong Kong Court of First Instance	Hong Kong	20 Dec 2019	HKLII		1
Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation	[2019] FCA 228	Federal Court of Australia	Australia - Commonwealth	28 Feb 2019	AustLII		1
Larsson v Priftis (Building and Property)	[2017] VCAT 2130	Victorian Civil and Administrative Tribunal	Australia - Victoria	20 Dec 2017	AustLII		1
Spectre Group Pty Ltd v Webb (Building and Property)	[2017] VCAT 1944	Victorian Civil and Administrative Tribunal	Australia - Victoria	24 Nov 2017	AustLII		1
Spriggs v FCT	[2007] FCA 1817	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII		1
Van Rowe v On the Path Investments Pty Ltd	[2005] QCA 133	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	29 Apr 2005	AustLII		1
P & G Rocca Pty Ltd v Commissioner of Taxation	[2002] FCA 732	Federal Court of Australia	Australia - Commonwealth	11 Jun 2002	AustLII		1
Anovoy Pty Ltd v Commissioner of Taxation	[2000] FCA 953	Federal Court of Australia	Australia - Commonwealth	14 Jul 2000	AustLII		1
Pine Creek Goldfields Ltd v Commissioner of Taxation (Cth)	[1999] FCA 326; (1999) 41 ATR 471	Federal Court of Australia	Australia - Commonwealth	29 Mar 1999	AustLII		1
Liliana Elberg v Commissioner of Taxation	[1998] FCA 388	Federal Court of Australia	Australia - Commonwealth	20 Apr 1998	AustLII		1
NT96/182-183 and Deputy Commissioner of Taxation	[1997] AATA 35; 34 ATR 1230	Administrative Appeals Tribunal	Australia	12 Feb 1997	AustLII		1
Mid Density Developments Pty Ltd v Rockdale Municipal Council	[1993] FCA 590	Federal Court of Australia	Australia - Commonwealth	7 Dec 1993	AustLII		1
Re Commissioner of Taxation v Manchester Unity Ioof	[1993] FCA 27; 113 ALR 113; 25 ATR 48	Federal Court of Australia	Australia - Commonwealth	11 Feb 1993	AustLII		1
Re Kidston Goldmines Ltd v Commissioner of Taxation	[1991] FCA 277	Federal Court of Australia	Australia - Commonwealth	26 Jun 1991	AustLII		1
Crosson v F Conlee E	745 F2d 896	United States Court of Appeals, Fourth Circuit	United States	8 Nov 1984	WorldLII		1
United States v Miller	720 F2d 227	United States Court of Appeals, First Circuit	United States	4 Nov 1983	WorldLII		1
X, In Marriage of	[1983] FamCA 4; [1983] FLC 91-306; 65 FLR 132; 8 Fam LR 793	Family Court of Australia	Australia	11 Feb 1983	AustLII		1
Harrison v Hegarty	[1975] VicRp 35; [1975] VR 362		Australia - Victoria	10 Dec 1974	AustLII		1
United States v American Renaissance Lines Inc	494 F2d 1059; 161 USApp DC 140	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	27 Feb 1974	WorldLII		1
United States v Day	438 F2d 121	United States Court of Appeals, Fifth Circuit	United States	3 Feb 1971	WorldLII		1
United States v Escobedo	[1970] USCA7 333	United States Court of Appeals, Seventh Circuit	United States	25 Aug 1970	WorldLII		1
Bufalino v Michigan Bell Telephone Co	[1968] USCA6 361	United States Court of Appeals, Sixth Circuit	United States	13 Dec 1968	WorldLII		1
Swan v Estate Monette	400 F2d 274	United States Court of Appeals, Eighth Circuit	United States	14 Aug 1968	WorldLII		1
Dovenmuehle Inc v K-Way Associates W S	388 F2d 940	United States Court of Appeals, Seventh Circuit	United States	7 Feb 1968	WorldLII		1
United States v Garafolo	[1967] USCA7 267	United States Court of Appeals, Seventh Circuit	United States	11 Oct 1967	WorldLII		1
Amsler v United States	[1967] USCA9 232	United States Court of Appeals, Ninth Circuit	United States	3 May 1967	WorldLII		1
Tradeways Incorporated v Chrysler Corporation	342 F2d 350	United States Court of Appeals, Second Circuit	United States	1 Mar 1965	WorldLII		1
United States v Campbell	[1964] USCA7 267	United States Court of Appeals, Seventh Circuit	United States	9 Oct 1964	WorldLII		1
National Labor Relations Board v Amalgamated Lithographers of America	[1962] USCA9 389	United States Court of Appeals, Ninth Circuit	United States	9 Nov 1962	WorldLII		1
Tropea v Shell Oil Co	[1962] USCA2 475	United States Court of Appeals, Second Circuit	United States	13 Aug 1962	WorldLII		1
SkyCity Adelaide Pty Ltd v Treasurer of South Australia	[2024] HCATrans 64	High Court of Australia	Australia - Commonwealth	12 Sep 2024	AustLII
Satterley Property Group Pty Ltd v FCT	[2024] FCA 421	Federal Court of Australia	Australia - Commonwealth	26 Apr 2024	AustLII
Hyman (Dean) v R	[2023] JMCA 164	Court of Appeal of Jamaica	Jamaica	10 Nov 2023	CommonLII
Oliviera v Secretary to the Department of Health (Review and Regulation)	[2023] VCAT 212	Victorian Civil and Administrative Tribunal	Australia - Victoria	17 Aug 2023	AustLII
Commissioner of Taxation v Wood	[2023] FCA 574	Federal Court of Australia	Australia - Commonwealth	2 Jun 2023	AustLII
Anderson (Omar) v R	[2023] JMCA 32	Court of Appeal of Jamaica	Jamaica	10 Mar 2023	CommonLII
Castelle (Anthony) v R	[2022] JMCA 126	Court of Appeal of Jamaica	Jamaica	9 Dec 2022	CommonLII
Hamil (Wayne) v R	[2021] JMCA 31	Court of Appeal of Jamaica	Jamaica	25 Mar 2021	CommonLII
Francis (Michael) v R	[2021] JMCA 12	Court of Appeal of Jamaica	Jamaica	29 Jan 2021	CommonLII
Parmenter v MB Built Surrey Hills Pty Ltd (Building and Property)	[2020] VCAT 819	Victorian Civil and Administrative Tribunal	Australia - Victoria	3 Aug 2020	AustLII
Duncan and Commissioner of Taxation (Taxation)	[2020] AATA 2540	Administrative Appeals Tribunal	Australia	30 Jul 2020	AustLII
[2019] HKCFI 5222 (20 December 2019)	[2019] HKCFI 5222	Hong Kong Court of First Instance	Hong Kong	20 Dec 2019	HKLII
Plyboard Distributors Pty Ltd v Apostolopoulos (Building and Property)	[2019] VCAT 573	Victorian Civil and Administrative Tribunal	Australia - Victoria	17 Apr 2019	AustLII
WYV Pty Ltd v NSR (Building and Property)	[2018] VCAT 334	Victorian Civil and Administrative Tribunal	Australia - Victoria	9 Mar 2018	AustLII
Bihar v Rajballav Prasad @ Rajballav PD Yadav @ Rajballabh Yadav	[2016] INSC 824	Supreme Court of India	India	24 Nov 2016	LIIofIndia
Madden v Murone (Building and Property)	[2016] VCAT 1131	Victorian Civil and Administrative Tribunal	Australia - Victoria	7 Jul 2016	AustLII
TD 2016/14 - Income tax: is an outgoing incurred by a business taxpayer for a gift provided to a former or current client deductible under section 8-1 of the Income Tax Assessment Act 1997 ?	[2016] ATOTD TD2016/14	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
TD 2016/14 - Income tax: is an outgoing incurred by a business taxpayer for a gift provided to a former or current client deductible under section 8-1 of the Income Tax Assessment Act 1997 ?	[2016] ATOTD 14	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
Rajaram Prasad Yadav v Bihar & Anr	[2013] INSC 650	Supreme Court of India	India	4 Jul 2013	LIIofIndia
Natasha Singh v Cbi (State)	[2013] INSC 538	Supreme Court of India	India	8 May 2013	LIIofIndia
CR 2013/35 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technology Program	[2013] ATOCR 35	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/35 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technology Program	[2013] ATOCR CR2013/35	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2012/119 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technologies Program	[2012] ATOCR CR2012/119	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/82 - Income tax: research and development: membership funding for the Australian Coal Association Research Program	[2012] ATOCR 82	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/109 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technologies Program	[2012] ATOCR 109	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/110 - Income tax: research and development tax concession: membership funding for the ACA Low Emissions Technologies Program	[2012] ATOCR 110	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/119 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technologies Program	[2012] ATOCR 119	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/82 - Income tax: research and development: membership funding for the Australian Coal Association Research Program	[2012] ATOCR CR2012/82	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/109 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technologies Program	[2012] ATOCR CR2012/109	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/110 - Income tax: research and development tax concession: membership funding for the ACA Low Emissions Technologies Program	[2012] ATOCR CR2012/110	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Vishnu Agarwal v Up & Anr	[2011] INSC 190	Supreme Court of India	India	22 Feb 2011	LIIofIndia
CR 2010/44 - Income tax: research and development: membership funding for the ACA Low Emissions Technologies Program	[2010] ATOCR CR2010/44	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/44 - Income tax: research and development: membership funding for the ACA Low Emissions Technologies Program	[2010] ATOCR 44	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
James v Chief Executive Officer of Customs	[2009] AATA 670; 115 ALD 1	Administrative Appeals Tribunal	Australia	4 Sep 2009	AustLII
Bakshish Ram & Anr v Punjab	[2009] INSC 915	Supreme Court of India	India	8 May 2009	LIIofIndia
Rasiklal v Kishore	[2009] INSC 379	Supreme Court of India	India	20 Feb 2009	LIIofIndia
Commissioner of Taxation v Day	[2008] HCATrans 315	High Court of Australia	Australia - Commonwealth	28 Aug 2008	AustLII
GSTR 2008/1 - Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?	[2008] ATOGSTR GSTR2008/1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
GSTR 2008/1 - Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?	[2008] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Pty Ltd v Katherine Sampson	[2006] WAIRComm 5864	Western Australian Industrial Relations Commission	Australia - Western Australia	5 Dec 2006	AustLII
Museth and Commissioner of Taxation	[2006] AATA 482; 62 ATR 1243	Administrative Appeals Tribunal	Australia	2 Jun 2006	AustLII
Mr Steven Howard Wood v TKK Engineering Pty Ltd	[2004] WAIRComm 11750	Western Australian Industrial Relations Commission	Australia - Western Australia	10 Jun 2004	AustLII
TR 2003/10 - Income tax: deductions that relate to personal services income	[2003] ATOTR TR2003/10	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/10 - Income tax: deductions that relate to personal services income	[2003] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Bell-A-Bike Rottnest Pty Ltd v The Automotive, Food, Metals, Engineering, Printing & Kindred Industries Union of Workers - Western Australian Branch	[2002] WAIRComm 6654	Western Australian Industrial Relations Commission	Australia - Western Australia	5 Sep 2002	AustLII
Pech and Commissioner of Taxation	[2001] AATA 573; 47 ATR 1215	Administrative Appeals Tribunal	Australia	22 Jun 2001	AustLII
XYZ Bank Ltd v Commissioner for the South african Revenue Service (10808)	[2001] ZATC 1	South Africa Tax Court	South Africa	16 May 2001	SAFLII
Hari Singh Mann v Harbhajan Singh Bajwa	[2000] INSC 530	Supreme Court of India	India	1 Nov 2000	LIIofIndia
Thomas Robbins and Insolvency and Trustee Service Australia	[1998] AATA 1003	Administrative Appeals Tribunal	Australia	24 Dec 1998	AustLII
Kellerberrin Care of The Aged Committee Inc Trading As Dryandra Frail Aged Hostel v Australian Liquor Hospitality & Miscellaneous Workers' Union, Miscellaneous Workers' Division, Western Australian Branch	[1998] WASCA 46	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	3 Mar 1998	AustLII
Gathercole and Commissioner of Taxation	[1997] AATA 538; 37 ATR 1226	Administrative Appeals Tribunal	Australia	4 Dec 1997	AustLII
Arnhem Land Aboriginal Land Trust v The Honourable Daryl Manzie MLA, (Minister for Mines & Energy for the Northern Territory of Australia)	[1997] FCA 1015	Federal Court of Australia	Australia - Commonwealth	3 Oct 1997	AustLII
Solicitors' Liability Committee v Garrick Lewis Gray & Michael Frederick Winter	[1997] FCA 652	Federal Court of Australia	Australia - Commonwealth	21 Jul 1997	AustLII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 242; 36 ATR 1140	Administrative Appeals Tribunal	Australia	17 Jul 1997	AustLII
MacMahon Contractors Pty Ltd & Advanced Pipeline Technology v Power & Water Authority	[1996] QCA 452	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	19 Nov 1996	AustLII
VT96/1 and Commissioner of Taxation	[1996] AATA 353; 34 ATR 1001	Administrative Appeals Tribunal	Australia	4 Oct 1996	AustLII
NT94/306 and Commissioner of Taxation	[1995] AATA 164	Administrative Appeals Tribunal	Australia	16 Jun 1995	AustLII
Gandy Timbers Pty Ltd v Commissioner of Taxation	[1995] FCA 1111; 30 ATR 232	Federal Court of Australia	Australia - Commonwealth	8 Mar 1995	AustLII
TR 95/1 - Income tax: deductibility of advertising that opposes the passing of legislation	[1995] ATOTR TR95/1	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
FCT v Roberts; FCT v Smith	[1995] ATOTR TR95/25	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/33 - Income tax: subsection 51(1) - relevance of subjective purpose, motive or intention in determining the deductibility of losses and outgoings	[1995] ATOTR TR95/33	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
FCT v Roberts; FCT v Smith	[1995] ATOTR 25	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/1 - Income tax: deductibility of advertising that opposes the passing of legislation	[1995] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/33 - Income tax: subsection 51(1) - relevance of subjective purpose, motive or intention in determining the deductibility of losses and outgoings	[1995] ATOTR 33	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Associated Minerals Consolidated Ltd v Commissioner of Taxation	[1994] FCA 1282	Federal Court of Australia	Australia - Commonwealth	23 Aug 1994	AustLII
Answar Hos v Orissa - CRMC	[1994] INORHC 255	High Court of Orissa	India - Orissa	13 Apr 1994	LIIofIndia
Associated Minerals Consolidated Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 900	Federal Court of Australia	Australia - Commonwealth	10 Feb 1994	AustLII
Infrapulse Pty Ltd v Australian Electrical, Electronics, Foundry and Engineering Union (Western Australian Branch)	[1992] WAIRComm 99	Western Australian Industrial Relations Commission	Australia - Western Australia	5 Jun 1992	AustLII
It 2656 - Income Tax : Deductibility of Takeover Defence Costs	[1991] ATOITR IT2656	Australian Taxation Office	Australia - Commonwealth	17 Oct 1991	AustLII
NT90/248 and Commissioner of Taxation	[1991] AATA 688; 22 ATR 3425	Administrative Appeals Tribunal	Australia	29 Aug 1991	AustLII
Re Commissioner of Taxation v the Swan Brewery Co Ltd (Formerly Bond Brewing Western Australia Ltd)	[1991] FCA 360	Federal Court of Australia	Australia - Commonwealth	9 Aug 1991	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Consolidated Fertilizers Ltd	[1991] FCA 349	Federal Court of Australia	Australia - Commonwealth	6 Aug 1991	AustLII
Re Sunraysia Broadcasters Pty Ltd v Commissioner of Taxation	[1991] FCA 253	Federal Court of Australia	Australia - Commonwealth	13 Jun 1991	AustLII
Re Bernard Putnin v Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 14	Federal Court of Australia	Australia - Commonwealth	6 Feb 1991	AustLII
NT89/360 and Commissioner of Taxation	[1990] AATA 705	Administrative Appeals Tribunal	Australia	8 Oct 1990	AustLII
VT88/172 and Commissioner of Taxation	[1990] AATA 644; (1990) 21 ATR 3685	Administrative Appeals Tribunal	Australia	4 Sep 1990	AustLII
Re Metropolitan Oil Distributors (Sydney) Pty Ltd v Commissioner of Taxation	[1990] FCA 254	Federal Court of Australia	Australia - Commonwealth	20 Jul 1990	AustLII
United States v McDonald	30 Fed REvid Serv 636; 905 F2d 871	United States Court of Appeals, Fifth Circuit	United States	28 Jun 1990	WorldLII
Re Riverside Road Pty Ltd (In Liquidation) Formerly Captain Fremantle Motor Lodge Pty Ltd v the Commissioner of Taxation	[1989] FCA 541	Federal Court of Australia	Australia - Commonwealth	21 Dec 1989	AustLII
WT85/629 and Commissioner of Taxation	[1989] AATA 683; 21 ATR 3001	Administrative Appeals Tribunal	Australia	7 Nov 1989	AustLII
Re Taxation Appeals	[1989] AATA 158	Administrative Appeals Tribunal	Australia	30 Jun 1989	AustLII
NT88/1524-1526 and Commissioner of Taxation	[1989] AATA 459; 20 ATR 3684	Administrative Appeals Tribunal	Australia	23 Jun 1989	AustLII
QT86/1872 , QT86/1873 and Commissioner of Taxation	[1989] AATA 79; 20 ATR 3425	Administrative Appeals Tribunal	Australia	3 Apr 1989	AustLII
Re John Beresford Healey v Commissioner of Taxation	[1989] FCA 33	Federal Court of Australia	Australia - Commonwealth	27 Feb 1989	AustLII
QT87/991 and Commissioner of Taxation	[1988] AATA 326; 20 ATR 3001	Administrative Appeals Tribunal	Australia	9 Nov 1988	AustLII
NT85/2032-36 and Commissioner of Taxation	[1988] AATA 309; 19 ATR 4019	Administrative Appeals Tribunal	Australia	24 Oct 1988	AustLII
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation	[1988] FCA 262	Federal Court of Australia	Australia - Commonwealth	26 Jul 1988	AustLII
WT85/1056 and Commissioner of Taxation	[1988] AATA 52; 19 ATR 3246	Administrative Appeals Tribunal	Australia	8 Feb 1988	AustLII
United States of America v Italy - Elettronica Sicula S pA (ELSI) - Oral arguments - Minutes of the Public sittings held at the Peace Palace, The Hague, on 27 November 1987, President of the Chamber, President Nagendra Singh, presiding, and from 13 February to 20 July 1989, President of the Chamber, President Ruda, presiding - Oral Proceedings	[1987] ICJTrans 7	International Court of Justice	International	27 Nov 1987	WorldLII
Public Citizen v Young Public Citizen	265 USApp DC 349	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	23 Oct 1987	WorldLII
NT86/10151 and Commissioner of Taxation	[1987] AATA 767; 18 ATR 3845	Administrative Appeals Tribunal	Australia	2 Sep 1987	AustLII
Re Commissioner of Taxation v Just Jeans Pty Ltd	[1987] FCA 147	Federal Court of Australia	Australia - Commonwealth	13 May 1987	AustLII
NT85/4364 and Commissioner of Taxation	[1987] AATA 601; 18 ATR 3515	Administrative Appeals Tribunal	Australia	27 Apr 1987	AustLII
B491-492/84 and Commissioner of Taxation	[1986] AATA 401; 18 ATR 3066	Administrative Appeals Tribunal	Australia	8 Dec 1986	AustLII
Edgardo a Gaanan v Intermediate Appellate Court and People of the Philippines	[1986] PHSC 285	Supreme Court of the Philippines	Philippines	16 Oct 1986	AsianLII
Re Queensland Mines Ltd and Export Development Grants Board	[1985] AATA 32	Administrative Appeals Tribunal	Australia	8 Feb 1985	AustLII
SMT Kanwal Sood v Nawal Kishore & Anr	[1982] INSC 87; 1982 2 SCALE 1066; 1983 1 SCR 871	Supreme Court of India	India	26 Nov 1982	LIIofIndia
[1980] HKCA 30 (6 February 1980)	[1980] HKCA 30	Hong Kong Court of Appeal	Hong Kong	6 Feb 1980	HKLII
Commissioner of Inland Revenue v Robert P Burns	[1980] HKCA 312	Hong Kong Court of Appeal	Hong Kong	6 Feb 1980	HKLII
Beason v Brock and Blevins Inc 73-3803	[1974] USCA5 848	United States Court of Appeals, Fifth Circuit	United States	28 May 1974	WorldLII
Commonwealth-New Guinea Timbers Ltd v Chief Collecter of Taxes	[1973] PGLawRp 388		Papua New Guinea	24 Mar 1972	PacLII
United States v Jackson	[1971] USCA5 1278	United States Court of Appeals, Fifth Circuit	United States	15 Jul 1971	WorldLII
United States v Jewett	[1971] USCA8 68	United States Court of Appeals, Eighth Circuit	United States	18 Feb 1971	WorldLII
Morrissey v Curran E	[1970] USCA2 540	United States Court of Appeals, Second Circuit	United States	29 Jun 1970	WorldLII
United States v Hickman	[1970] USCA7 177	United States Court of Appeals, Seventh Circuit	United States	12 May 1970	WorldLII
Glassman Construction Co v United States Clark-Fontana Paint Co	[1970] USCA4 52	United States Court of Appeals, Fourth Circuit	United States	27 Jan 1970	WorldLII
United States v A Littman	[1970] USCA2 72	United States Court of Appeals, Second Circuit	United States	21 Jan 1970	WorldLII
United States v Tropiano R	[1969] USCA2 772	United States Court of Appeals, Second Circuit	United States	26 Nov 1969	WorldLII
United States v A Jones	[1969] USCADC 324	United States Court of Appeals, District of Columbia Circuit	United States	11 Jun 1969	WorldLII
[1968] Hkcfi 40 (23 July 1968)	[1968] HKCFI 40	Hong Kong Court of First Instance	Hong Kong	23 Jul 1968	HKLII
Heisler v United States	[1968] USCA9 345	United States Court of Appeals, Ninth Circuit	United States	19 Jun 1968	WorldLII
United States v Caci a a G	401 F2d 664	United States Court of Appeals, Second Circuit	United States	18 Jun 1968	WorldLII
Doty v United States	[1968] USCA10 158	United States Court of Appeals, Tenth Circuit	United States	4 Jun 1968	WorldLII
Waterman v Police SC Auckland	[1968] NZPoliceLawRp 4	New Zealand Police Law Reports	New Zealand	8 Apr 1968	NZLII
Hanna v United States	393 F2d 700	United States Court of Appeals, Fifth Circuit	United States	5 Mar 1968	WorldLII
Dovenmuehle Inc v K-Way Associates W S	[1968] USCA7 14	United States Court of Appeals, Seventh Circuit	United States	10 Jan 1968	WorldLII
United States v A McGuire G	[1967] USCA2 304	United States Court of Appeals, Second Circuit	United States	11 May 1967	WorldLII
United States v M Fiorillo	[1967] USCA2 155	United States Court of Appeals, Second Circuit	United States	7 Mar 1967	WorldLII
United States v Martin	[1967] USCA7 31	United States Court of Appeals, Seventh Circuit	United States	23 Jan 1967	WorldLII
Valrie v United States	[1966] USCA9 436	United States Court of Appeals, Ninth Circuit	United States	16 Sep 1966	WorldLII
Glacy v United States	[1966] USCA1 95	United States Court of Appeals, First Circuit	United States	3 May 1966	WorldLII
Mach v United States	[1965] USCA5 722	United States Court of Appeals, Fifth Circuit	United States	29 Nov 1965	WorldLII
United States v N Kountis	350 F2d 869	United States Court of Appeals, Seventh Circuit	United States	21 Sep 1965	WorldLII
United States v Ballou	[1965] USCA2 483	United States Court of Appeals, Second Circuit	United States	14 Jul 1965	WorldLII
Shimon v United States	[1965] USCADC 283	United States Court of Appeals, District of Columbia Circuit	United States	28 May 1965	WorldLII
National Labor Relations Board v Supreme Dyeing & Finishing Corporation	[1965] USCA1 17	United States Court of Appeals, First Circuit	United States	27 Jan 1965	WorldLII
Shaffer v Singh	[1964] USCADC 461	United States Court of Appeals, District of Columbia Circuit	United States	14 Dec 1964	WorldLII
Zacharias v Ippen	337 F2d 445	United States Court of Appeals, Tenth Circuit	United States	21 Oct 1964	WorldLII
Laughlin v United States	[1964] USCADC 373	United States Court of Appeals, District of Columbia Circuit	United States	16 Oct 1964	WorldLII
United States v Pasha	[1964] USCA7 187	United States Court of Appeals, Seventh Circuit	United States	17 Jun 1964	WorldLII
McClure v United States	[1964] USCA9 198	United States Court of Appeals, Ninth Circuit	United States	4 May 1964	WorldLII
United States v S Tane	[1964] USCA2 226	United States Court of Appeals, Second Circuit	United States	24 Mar 1964	WorldLII
Weathers v United States	[1963] USCA9 375	United States Court of Appeals, Ninth Circuit	United States	16 Sep 1963	WorldLII
Cooper v United States	[1963] USCA5 531	United States Court of Appeals, Fifth Circuit	United States	12 Sep 1963	WorldLII
Cephus v United States	324 F2d 893	United States Court of Appeals, District of Columbia Circuit	United States	27 Jun 1963	WorldLII
Miami Newspaper Pressmen's Local No v National Labor Relations Board	322 F2d 405	United States Court of Appeals, District of Columbia Circuit	United States	28 May 1963	WorldLII
Orient Mid-East Great Lakes Service v International Export Lines Ltd	[1963] USCA4 33	United States Court of Appeals, Fourth Circuit	United States	11 Jan 1963	WorldLII
Hertz v N Graham	[1961] USCA2 464	United States Court of Appeals, Second Circuit	United States	3 Jul 1961	WorldLII
Harris v United States	[1961] USCA5 98	United States Court of Appeals, Fifth Circuit	United States	27 Feb 1961	WorldLII
Glidden Co v Hellenic Lines Ltd	[1960] USCA2 13	United States Court of Appeals, Second Circuit	United States	6 Jan 1960	WorldLII
Banking Trading Corporation v G Floete	[1958] USCA2 434	United States Court of Appeals, Second Circuit	United States	9 Jul 1958	WorldLII
Ladrey v Commission on Licensure to Practice Healing Art in District of Columbia	261 F2d 68	United States Court of Appeals, District of Columbia Circuit	United States	22 Apr 1958	WorldLII
Brooks v National Bank of Topeka a M Brooks P	[1958] USCA8 54	United States Court of Appeals, Eighth Circuit	United States	7 Mar 1958	WorldLII
United States v Fuller-White Chevrolet Co of Tulsa	[1958] USCA10 32	United States Court of Appeals, Tenth Circuit	United States	31 Jan 1958	WorldLII
Shadid v Whitaker	[1958] USCA10 11	United States Court of Appeals, Tenth Circuit	United States	8 Jan 1958	WorldLII
Maupin v United States	[1958] USCA10 9	United States Court of Appeals, Tenth Circuit	United States	7 Jan 1958	WorldLII

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
- Private International Law Aspects of Capacity to Marry and Choice of Law in Proceedings for Nullity of Marriage, Report on (LRC 19-1985)	[1985] IELRC 10	Irish Law Reform Commission	Republic of Ireland	circa 1985	BAILII
- Third Report on the Limitation of Actions - Special Protections	[1975] NSWLRC 21	New South Wales Law Reform Commission	Australia - New South Wales	circa 1975	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"The Proliferation Security Initiative: Interdicting Vessels in International Waters to Prevent the Spread of Weapons of Mass Destruction?"	(2005) 29 Melbourne University Law Review 733	Guilfoyle, Douglas	Australia	circa 2005	AustLII		2
"Piercing the Shield of Sovereignty: An Assessment of the Legal Status of the 'Unwilling or Unable' Test"	(2013) 36 University of New South Wales Law Journal 619	Williams, Gareth D	Australia	circa 2013	AustLII		1
"Service Jurisdiction Under International Law"	(2010) 11 Melbourne Journal of International Law 309	Liivoja, Rain	Australia	circa 2010	AustLII		1
"The Howard Doctrine: Australia and Anticipatory Self-Defence against Terrorist Attacks"	(2007) 26 Australian Year Book of International Law 19	Abadee, N & Rothwell, D	Australia	circa 2007	AustLII		1
"The Distance and Contemporaneity in Exploring the Practice of States: The British Archives in Relation to the 1957 Oman and Muscat Incident"	(2005) 9 Singapore Year Book of International Law 75	Carty, Anthony	Singapore	circa 2005	CommonLII		1
"In Spite of Itself?: The High Court and the Development of Australian Sentencing Principles"	(2005) 2 University of New England Law Journal 1	Edney, Richard	Australia	circa 2005	AustLII		1
"Before the High Court - The Treatment of Demolition Expenses under the Income Tax: The Mount Isa Mines Case"	(1991) 13 Sydney Law Review 605	Cooper, Graeme S	Australia	circa 1991	AustLII		1
"G v Day"	(1983-1984) 14 Melbourne University Law Review 325	Gurry, Francis	Australia	circa 1984	AustLII		1
"Sitting on Solid Ground: The International Legal Basis for Overseas Sittings of the Military Court of Australia"	(2013) 20 Australian International Law Journal 161	Wall, Patrick	Australia	circa 2013	AustLII
"International Institutions and Dispute Settlement: The Case of ICSID"	(2010) 22 Bond Law Review 81	Tondapu, Gautami S	Australia	circa 2010	AustLII
"Djibouti v France - Self-Judging Clauses before the International Court of Justice"	(2009) 10 Melbourne Journal of International Law 308	Briese, Robyn	Australia	circa 2009	AustLII
"Estoppel in the Jurisprudence of the ICJ A principle promoting stability threatens to undermine it"	(2009) 21 Bond Law Review 5	Ovchar, Alexander	Australia	circa 2009	AustLII
"State Responsibility and Self-Defence in Interantional Law Post 9/11: Has the Scope of Article 51 of the United Nations Charter Been Widened as a Result of the US Response to 9/11"	(2007) 14 Australian International Law Journal 201	Cenic, Sonja	Australia	circa 2007	AustLII
"The Participation of the Australian Government in International Debate on the Composition and Voting Procedure of the Security Council, 1945-2005"	(2007) 26 Australian Year Book of International Law 119	Scott, Shirley v	Australia	circa 2007	AustLII
"Preliminary Agreements"	(2006) 3 University of New England Law Journal 151	Tarrant, John	Australia	circa 2006	AustLII
"Acta Sunt Servanda? A Regime for Regulating the Unilateral Acts of States at International Law"	(2006) 25 Australian Year Book of International Law 43	Goodman, Camille	Australia	circa 2006	AustLII
"Limitation of Actions - the Australian Law by Peter Handford" [2006] PrecedentAULA 96	(2006) 76 Precedent 46	Mugliston, Patrick	Australia	circa 2006	AustLII
"Australia's Largest Tax Case Revisited: a Nail in the Coffin for the Objective Approach to Determining the Deductibility of Expenses?"	(2005) 8 (2) Journal of Australian Taxation 328	Teo, Eu-Jin	Australia	circa 2005	AustLII
"Deductions for Travel between Home and Work"	(1999) 2 (5) Journal of Australian Taxation 366	Barkoczy, Stephen	Australia	circa 1999	AustLII
"Taxing the Family Unit: Income Splitting for all?"	[1995] RevenueLawJl 4	Cooper, Tony	Australia	circa 1995	AustLII
"Going out on a Second Limb - An Analysis of the Deductibility of Interest by Recognising a Distinction between the Positive Limbs of s 51(1)"	[1995] RevenueLawJl 5	Burford, Karen	Australia	circa 1995	AustLII
"The Argument for Using the Accruals Concepts of Accounting as Established by the Professional Accounting Bodies to Determine the Application of Section 51(1) of the Income Tax Assessment Act"	[1994] RevenueLawJl 3	Delaney, Thomas P	Australia	circa 1994	AustLII
"Abortion, Asking the Rights Question"	[1988] VUWLawRw 13	McMahon, JA	New Zealand	circa 1988	NZLII
"Drilling Funds"	[1983] AUMPLawAYbk 11	Sharwood, M	Australia	circa 1983	AustLII
"Unification and Harmonisation' of the Rule of Law"	(1978) 9 (3) Federal Law Review 284	Goldring, John	Australia	circa 1978	AustLII
"Haque v Haque (Domicile)"	(1963) 4 Melbourne University Law Review 130	Byrne, D M	Australia	circa 1963	AustLII
"Legal Expenses as Non-Deductible Capital Expenditure"	(1960) 3 Sydney Law Review 306	Kenneally, G	Australia	circa 1960	AustLII