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"Aspects of the Preference Share as a Tool of Estate Planning"    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Coleman v Myers	[1977] 2 NZLR 298		New Zealand	circa 1977	LexisNexis		8
"Blood and Bone"	[1977] New Zealand Law Journal 220	New Zealand Law Journal	New Zealand	circa 1977			3
(1977) 2 TRNZ 115	(1977) 2 TRNZ 115		New Zealand	circa 1977			1
"Use and Valuation of Preference Shares Where Rights Reduce on Holder's Death"	(1977) 3 Estates & Trusts Quarterly 332	Estates & Trusts Quarterly	Canada	circa 1977			1
Grant v FCT	[1976] HCA 64; (1976) 135 CLR 632; (1976) 7 ATR 1; 51 ALJR 228; [1976] AEGR 66	High Court of Australia	Australia - Commonwealth	26 Nov 1976	AustLII		4
Palmer v Commissioner of State Taxation (WA)	[1976] HCA 61; (1976) 136 CLR 406; 11 ALR 637; 7 ATR 22; [1976] AEGR 66; 51 ALJR 215	High Court of Australia	Australia - Commonwealth	22 Nov 1976	AustLII		10
Commissioner of Stamp Duties (NSW) v Bone	[1976] UKPCHCA 1; (1976) 135 CLR 223; 9 ALR 11; (1976) 6 ATR 66; [1976] AEGR 66; 50 ALJR 632	Privy Council	Australia	5 Apr 1976	AustLII		21
Equity Trustee Executors and Agency Co Ltd v Commissioner of Probate Duties (Vict)	(1976) 6 ATR 321; [1976] AEGR 66; 50 ALJR 688		Australia	circa 1976	Legal Online / Westlaw		2
Palmer v Commissioner of State Taxation (WA)	[1976] WAR 37; (1975) 5 ATR 666		Australia - Western Australia	circa 1976	LexisNexis AU		5
Carmody v CIR	[1975] 1 NZLR 118		New Zealand	circa 1975	LexisNexis		2
[1975] CTC 335	[1975] CTC 335		Canada	circa 1975			1
Tatham v CIR	(1974) 3 ATR 597		Australia	circa 1974	Legal Online / Westlaw		1
[1974] CTC 222	[1974] CTC 222		Canada	circa 1974			2
"Taxplanning a family–control without ownership?"	(1973) 47 Australian Law Journal 480	Australian Law Journal	Australia	circa 1973	Legal Online		1
Ord Forrest Pty Ltd v Commissioner of Taxation (Cth)	(1973) 3 ATR 561; 47 ALJR 193		Australia	circa 1973	Legal Online / Westlaw		2
[1970] CTC 193	[1970] CTC 193		Canada	circa 1970			1
Overton's Trustees v CIR	[1968] NZLR 872		New Zealand	circa 1968	LexisNexis		1
Mendes v Commissioner of Probate Duties (Vic)	[1967] HCA 23; (1967) 122 CLR 152; [1967] ALR 649; 41 ALJR 108	High Court of Australia	Australia - Commonwealth	16 Aug 1967	AustLII		41
Russell (decd), Re	[1968] VicRp 33; [1968] VR 285		Australia - Victoria	15 Feb 1967	AustLII		21
Gorton v FCT	[1965] HCA 1; (1965) 113 CLR 604; 1 ATR 65; 13 ATD 458; 38 ALJR 353	High Court of Australia	Australia - Commonwealth	16 Dec 1965	AustLII		38
(1965) 113 GLR 604	(1965) 113 GLR 604			circa 1965			1
Hatrick v Commissioner of Inland Revenue	[1963] NZLR 641		New Zealand	circa 1963	LexisNexis		40
Robertson v Commissioner of Inland Revenue	[1959] NZLR 492		New Zealand	circa 1959	LexisNexis		13
D'Avigdor-Goldsmith v IRC	[1953] AC 347		United Kingdom	circa 1953	LexisNexis / Westlaw		11
Robertson v FCT	[1952] HCA 71; (1952) 86 CLR 463; [1953] ALR 1	High Court of Australia	Australia - Commonwealth	18 Dec 1952	AustLII		24
(1952) 86 GLR 463	(1952) 86 GLR 463			circa 1952			2
St Aubyn v Attorney-General	[1951] UKHL 3; [1952] AC 15; [1951] 2 All ER 473	House of Lords	United Kingdom	12 Jul 1951	BAILII		94
Grimwade v FCT	[1949] HCA 9; (1949) 78 CLR 199; [1949] ALR 403; 8 ATD 441	High Court of Australia	Australia - Commonwealth	28 Jul 1949	AustLII		33
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW)	[1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489	High Court of Australia	Australia - Commonwealth	18 Oct 1948	AustLII		178
O'Mara v Harris	77 CLR 490; 2 ALR 403; (1974) 4 ATR 230; (1973) 48 ALJR 48		Australia - Commonwealth	8 Sep 1948	AustLII		59
[1922] 2 Ir 208	[1922] 2 IR 208			circa 1922			4
9 Victoria University of Wellingtion Law Review 7	9 Victoria University of Wellingtion Law Review 7	Victoria University of Wellingtion Law Review	New Zealand	circa 1976	HeinOnline / LexisNexis		1