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"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited"   flag 

(1985) 15 (4) Federal Law Review 303
Muir, Garry A
Federal Law Review
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s6, s260
Income Tax Act 1918 (Cth)
Stamp Duties Act 1920 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Federa/Commissioner of Taxation v Merv Brown Pty Ltd [1985] ATC 4,080 Australia circa 1985 IntelliConnect flag 1
FCT v Walker [1985] ATC 4,179 Australia circa 1985 IntelliConnect flag 1
"The Common Law, Tax Law and Mathematical Culture" [1984] Australian Law Journal 649 Australian Law Journal Australia circa 1984 Legal Online flag 1
[1984] Atc 4,394 [1984] ATC 4,394 Australia circa 1984 IntelliConnect flag 1
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 281
EMI Records v Wallace [1982] 2All ER 980 United Kingdom circa 1982 CommonLII flag 6
Ferguson v FCT [1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 147
Vaughan-Neil v IRC (1979) 3 All ER 481 United Kingdom circa 1979 LexisNexis flag 2
"The Concept of Property: Property in Intangibles" (1978) 94 Law Quarterly Review 103 Law Quarterly Review United Kingdom circa 1978 Westlaw flag 3
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 129
Federal Coke Co Pty Ltd v FCT 15 ALR 449; 34 FLR 375; (1977) 7 ATR 519 Australia circa 1977 LexisNexis AU flag 187
Murray v Goodhews [1976] 2 All ER 296 United Kingdom circa 1976 LexisNexis flag 1
Taylor v Good (1974) 49 Tax Cas 277 United Kingdom circa 1974 flag 7
Clark v Follet (1973) 48 Tax Cas 677 United Kingdom circa 1973 flag 1
Investment and Merchant Finance Corporation Ltd v FCT [1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432 High Court of Australia Australia - Commonwealth 18 Aug 1971 AustLII flag 64
Fairway Estates Pty Ltd v FCT [1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306 High Court of Australia Australia - Commonwealth 21 Aug 1970 AustLII flag 79
Revenue v Dunlop's Wanganui Ltd [1970] NZLR 1125 New Zealand circa 1970 LexisNexis flag 3
HA Roberts Ltd v Minister of National Revenue [1969] SCR 719 Supreme Court of Canada Canada 6 Jun 1969 Supreme Court of Canada flag 1
CIR v City Motor Service Ltd [1969] NZLR 1010 New Zealand circa 1969 LexisNexis flag 8
Maney & Sons De Luxe Service Station Ltd v Commissioner of Inland Revenue [1969] NZLR 116 New Zealand circa 1969 LexisNexis flag 14
FCT v McPhail [1968] HCA 13; (1968) 117 CLR 111; (1968) 15 ATD 16; 41 ALJR 346 High Court of Australia Australia - Commonwealth 26 Mar 1968 AustLII flag 55
Barclays Bank Ltd v Quistclose Investments Ltd [1968] 3 All ER 651; [1968] 3 WLR 1097 United Kingdom circa 1968 LexisNexis flag 20
Argyll v Argyll [1967] Ch 302 Court of Chancery United Kingdom circa 1967 LexisNexis / Westlaw flag 138
John Mills Productions Ltd v Mathias (1967) 44 Tax Cas 441 United Kingdom circa 1967 flag 2
Seager v Copydex Ltd [1967] 2 All ER 415; [1967] 1 WLR 923; [1967] RPC 349 United Kingdom circa 1967 LexisNexis flag 175
Murray (Inspector of Taxes) v Imperial Chemical Industries Ltd [1967] 2 All ER 980 United Kingdom circa 1967 LexisNexis flag 1
London and Thames Haven Oil Wharves Ltd v Attwooll [1967] Ch 772; [1967] 2 All ER 124; (1966) 43 Tax Cas 491 Court of Chancery United Kingdom circa 1967 LexisNexis / Westlaw flag 35
Heavy Minerals Pty Ltd v FCT [1966] HCA 60; (1966) 115 CLR 512; (1966) 14 ATD 282; 40 ALJR 280; (1966) 10 AITR 140 High Court of Australia Australia - Commonwealth 13 Oct 1966 AustLII flag 27
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320
H R Sinclair & Son Pty Ltd v FCT [1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111 High Court of Australia Australia - Commonwealth 2 Jun 1966 AustLII flag 32
Regent Oil Co Ltd v Strick (Inspector of Taxes) [1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174 United Kingdom circa 1966 LexisNexis / Westlaw flag 79
Strick v Regent Oil Co Ltd [1966] AC 29 United Kingdom circa 1966 LexisNexis / Westlaw flag 1
Allsop v FCT [1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724 High Court of Australia Australia - Commonwealth 9 Sep 1965 AustLII flag 84
Elson v James G Johnston Ltd (1965) 42 Tax Cas 544 United Kingdom circa 1965 flag 1
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd [1964] AC 948; [1964] 1 All ER 208 United Kingdom circa 1964 LexisNexis / Westlaw flag 45
Walter W Saunders Ltd v Dixon (1962) 40 Tax Cas 329 United Kingdom circa 1962 flag 5
McLaurin v FCT [1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463 High Court of Australia Australia - Commonwealth 7 Mar 1961 AustLII flag 107
Vestey v Inland Revenue Commissioners [1961] 3 All ER 978 United Kingdom circa 1961 LexisNexis flag 1
Crabb v Blue Star Line Ltd (1961) 39 Tax Cas 482 United Kingdom circa 1961 flag 1
Henderson v Radio Corporation Pty Ltd (1960) 60 SR (NSW) 576 Supreme Court of New South Wales Australia - New South Wales circa 1960 flag 26
McLaren v Needham (1960) 39 Tax Cas 37 United Kingdom circa 1960 flag 4
Carson v Cheyney's Executors [1959] AC 412 United Kingdom circa 1959 LexisNexis / Westlaw flag 8
Cir v Coia (1959) 38 Tax Cas 334 United Kingdom circa 1959 flag 5
Watson v Samson Bros (1959) 38 Tax Cas 346 United Kingdom circa 1959 flag 1
Dickenson v FCT [1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23 High Court of Australia Australia - Commonwealth 2 Apr 1958 AustLII flag 49
Lamport & Holt Line Ltd v Langwell (1958) 38 Tax Cas 193 United Kingdom circa 1958 flag 1
Evans v Wheatley (1958) 38 Tax Cas 216 United Kingdom circa 1958 flag 2
Charter v Sullivan [1957] EWCA Civ 2; [1957] 2 QB 117; [1957] 1 All ER 809; (1957) 2 WLR 528 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Feb 1957 BAILII flag 11
Evans Medical Supplies Ltd v Moriarty [1957] 3 All ER 718; (1957) 37 Tax Cas 540 United Kingdom circa 1957 LexisNexis flag 11
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 384
Anglo-french Exploration Co Ltd v Clayson [1956] 1 All ER 81 United Kingdom circa 1956 LexisNexis flag 1
[1956] 1 WLR 312 [1956] 1 WLR 312 United Kingdom circa 1956 LexisNexis / Westlaw flag 1
British Transport Commission v Gourley [1955] UKHL 4; [1956] AC 185; [1955] 3 All ER 796; (1956) 2 WLR 41 House of Lords United Kingdom 8 Dec 1955 BAILII flag 336
Stanton v FCT [1955] HCA 56; (1955) 92 CLR 630; (1955) 11 ATD 1 High Court of Australia Australia - Commonwealth 24 Oct 1955 AustLII flag 45
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1132
Commissioner v Glenshaw Glass Co 348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473 United States Supreme Court United States 9 May 1955 WorldLII flag 159
Moorhouse v Dooland [1955] Ch 284 Court of Chancery United Kingdom circa 1955 LexisNexis / Westlaw flag 8
J Bolson & Son Ltd v Farrelly [1953] 1 Lloyds Rep 258 United Kingdom circa 1953 Westlaw flag 1
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
Higgs v Olivier [1952] 1 Ch 311; 33 Tax Cas 136 Court of Chancery United Kingdom circa 1952 LexisNexis / Westlaw flag 16
Renfrew Town Council v In/and Revenue Commissioners (1952) 19 Tax Cas 13 United Kingdom circa 1952 flag 5
Orchard Wine & Supply Co v Laynes (1952) 33 Tax Cas 97 United Kingdom circa 1952 flag 1
[1952] AC 388 [1952] AC 388 United Kingdom circa 1952 LexisNexis / Westlaw flag 1
Stainer's Executors v Purchase [1952] AC 280; 32 Tax Cas 367 United Kingdom circa 1952 LexisNexis / Westlaw flag 13
FCT v Wade [1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 200
Davies (HM Inspector of Taxes) v Shell Co of China Ltd (1951) 32 Tax Cas 133; 44 R & IT 379; [1951] TR 121 United Kingdom circa 1951 flag 21
CIR v Fleming (1951) 33 Tax Cas 57 United Kingdom circa 1951 flag 14
Inland Revenue Commissioners v West (1950) 31 Tax Cas 402 United Kingdom circa 1950 flag 4
Crole v Lloyd (1950) 31 Tax Cas 338 United Kingdom circa 1950 flag 1
Waterloo Main Colliery Co Ltd v Inland Revenue Commissioners (1947) 29 Tax Cas 35 United Kingdom circa 1947 flag 1
Waterloo Main Colliery Co Ltd v Inland Revenue Commissioners [1947] Tax Cas 235 United Kingdom circa 1947 flag 1
Waterloo Main Colliery Co Ltd v Commissioners of Inland Revenue (1947) 29 Tax Cas 235 United Kingdom circa 1947 flag 1
Riches v Westminster Bank Ltd [1947] AC 390; [1947] 1 All ER 469 United Kingdom circa 1947 LexisNexis / Westlaw flag 84
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 304
Barr, Crombie & Co Ltd (1945) 26 Tax Cas 406; [1945] SC 271 United Kingdom - Scotland circa 1945 flag 14
McCauley v FCT [1944] HCA 18; (1944) 69 CLR 235; [1944] ALR 306; 7 ATD 427 High Court of Australia Australia - Commonwealth 28 Jul 1944 AustLII flag 34
FCT v United Aircraft Corporation [1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458 High Court of Australia Australia - Commonwealth 6 Dec 1943 AustLII flag 95
Lomax v Peter Dixon & Son Ltd (1943) 25 Tax Cas 353 United Kingdom circa 1943 flag 6
Thompson v Magnesium Elektron Ltd (1943) 26 Tax Cas 1 United Kingdom circa 1943 flag 4
Shadholj v Salmon Estate (Kingsbury) Ltd (1943) 25 Tax Cas 52 United Kingdom circa 1943 flag 2
Beak v Robson [1943] AC 352; (1943) 25 Tax Cas 33 United Kingdom circa 1943 LexisNexis / Westlaw flag 18
Commissioners of Inland Revenue v Fraser [1942] SC 493; 24 Tax Cas 498 United Kingdom - Scotland circa 1942 flag 43
Commissioner of Taxes v F SC Wellington [1941] NZGazLawRp 146; [1942] NZLR 115; (1941) 44 GLR 95 New Zealand Gazette Law Reports New Zealand 22 Dec 1941 NZLII flag 1
Louisson v Commissioner of Taxes SC Auckland [1941] NZGazLawRp 134; [1942] NZLR 30; (1941) 44 GLR 23 New Zealand Gazette Law Reports New Zealand 18 Nov 1941 NZLII flag 4
Commissioners of Inland Revenue v Hogarth (1940) 23 Tax Cas 491 United Kingdom circa 1940 flag 3
United Steel Companies Ltd v Cullington (No 1) (1939) 23 Tax Cas 71 United Kingdom circa 1939 flag 4
Bush, Beach and Gent Ltd v Read (1939) 22 Tax Cas 519 United Kingdom circa 1939 flag 3
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 397
Western Gold Mines NL v Commissioner of Taxation (WA) [1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453 High Court of Australia Australia - Commonwealth 24 Feb 1938 AustLII flag 84
Kelsall Parsons & Co v Commissioners of Inland Revenue [1938] ScotCS CSIH_1; (1938) 21 Tax Cas 608; [1938] SLT 239; [1938] SC 238 Scottish Court of Session United Kingdom - Scotland 6 Jan 1938 BAILII flag 19
Cave LC Adopted Sun Newspapers Ltd v FCT (1938) 41 CLR 337 Australia - Commonwealth circa 1938 Legal Online / Westlaw flag 1
JO Sun Newspapers v FCT (1938) 62 CLR 337 Australia - Commonwealth circa 1938 Legal Online / Westlaw flag 1
Inland Revenue Commissioners v Thomas Nelson & Sons (1938) 22 Tax Cas 175 United Kingdom circa 1938 flag 3
Victoria Park Racing and Recreation Grounds Co Ltd v Taylor [1937] HCA 45; (1937) 58 CLR 479; [1937] ALR 597 High Court of Australia Australia - Commonwealth 26 Aug 1937 AustLII flag 248
Inland Revenue Commissioners v Ledgard (1937) 2 All ER 492 United Kingdom circa 1937 LexisNexis flag 3
Commissioner of Taxes (Vic) v Phillips [1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20 High Court of Australia Australia - Commonwealth 27 Apr 1936 AustLII flag 41
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Dott v Brown [1936] 1 All ER 543 United Kingdom circa 1936 LexisNexis flag 8
Phillips v Commissioner of Taxes (Vic) [1936] CLR 144 Australia - Commonwealth circa 1936 Legal Online / Westlaw flag 1
Greyhound Racing Association (Liverpool) Ltd v Cooper (1936) 20 Tax Cas 373 United Kingdom circa 1936 flag 5
Van den Berghs Ltd v Clark [1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390 House of Lords United Kingdom 8 Apr 1935 BAILII flag 84
Scott v Commissioner of Taxation [1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215 Supreme Court of New South Wales Australia - New South Wales 7 Mar 1935 AustLII flag 96
Commissioners of Inland Revenue v Ramsay [1935] All ER 847; (1935) 20 Tax Cas 79 United Kingdom circa 1935 LexisNexis flag 18
Scott v C of T (NSW) [1935] SR (NSW) 215 Supreme Court of New South Wales Australia - New South Wales circa 1935 flag 6
Egerton-Warburton v Deputy FCT [1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40 High Court of Australia Australia - Commonwealth 17 Sep 1934 AustLII flag 50
Californian Oil Products Ltd (In Liquidation) v FCT [1934] HCA 35; (1934) 52 CLR 28; [1934] ALR 339; (1934) 3 ATD 10 High Court of Australia Australia - Commonwealth 24 Aug 1934 AustLII flag 41
Owners of Dredger Liesbosch v Owners of Steamship Edison [1933] UKHL 2; [1933] AC 449; [1933] All ER 144; (1933) 149 LT 49 House of Lords United Kingdom 28 Feb 1933 BAILII flag 156
IR Commissioners v Longmans Green & Co Ltd (1932) 17 Tax Cas 272 United Kingdom circa 1932 flag 7
British Mexican Petroleum Co Ltd v IRC (1932) 16 Tax Cas 570 United Kingdom circa 1932 flag 12
King v British Columbia Fir & Cedar Lumber Co Ltd [1932] AC 441 United Kingdom circa 1932 LexisNexis / Westlaw flag 10
"Property According to Locke" (1932) 41 Yale Law Journal 864 Yale Law Journal United States circa 1932 HeinOnline / Westlaw flag 2
Samuelson v Producer Distributing Co [1932] 1 Ch 201 Court of Chancery United Kingdom circa 1932 LexisNexis / Westlaw flag 4
British Legion v British Legion Club (Street) Ltd (1931) 48 RPC 555 circa 1931 19
Hunter v Dewhurst 16 Tax Cas 605; (1931) 145 LT 225 United Kingdom circa 1931 flag 36
Vokes Ltd v Evans (1931) 49 RPC 140 circa 1931 2
Burmah Steam Ship Co v Commissioners of Inland Revenue (1930) 16 Tax Cas 67; [1931] SC 156 United Kingdom - Scotland circa 1931 flag 29
Charles Brown & Co v Inland Revenue Commissioners (1930) 12 Tax Cas 1256 United Kingdom circa 1930 flag 3
Rutledge v The Commissioners of Inland Revenue 14 Tax Cas 490; [1929] SC 379 United Kingdom - Scotland circa 1929 flag 22
Simpson v Executors of Bonner Maurice (1929) 14 Tax Cas 580 United Kingdom circa 1929 flag 4
Gliksten and Son, Ltd v Green [1928] 2 KB 193; [1929] AC 381; [1929] All ER 383 United Kingdom circa 1928 LexisNexis / Westlaw flag 13
Short Bros Ltd v Commissioners of Inland Revenue (1927) 12 Tax Cas 955; 136 LT 689 United Kingdom circa 1927 flag 18
Commissioners of Inland Revenue v Newcastle Breweries Ltd (1927) 12 Tax Cas 927; (1927) 43 TLR 476 United Kingdom circa 1927 LexisNexis flag 23
In/and Revenue Commissioners v Northfleet Coal and Ballast Co Ltd (1927) 12 Tax Cas 1102 United Kingdom circa 1927 flag 9
Seymour v Reed [1927] AC 554 United Kingdom circa 1927 LexisNexis / Westlaw flag 18
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Commissioners of Inland Revenue v Ballantine (1924) 8 Tax Cas 595 United Kingdom circa 1924 flag 10
Chibbett v Joseph Robinson & Sons (1924) 9 Tax Cas 48 United Kingdom circa 1924 flag 12
Blockey v FCT [1923] HCA 2; (1923) 31 CLR 503; 29 ALR 79 High Court of Australia Australia - Commonwealth 13 Mar 1923 AustLII flag 43
Glenboig Union Fire Co Ltd v Inland Revenue Commissioners (1922) 22 Tax Cas 427 United Kingdom circa 1922 flag 1
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners (1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400 House of Lords United Kingdom - Scotland circa 1921 flag 64
John Smith & Son v Moore [1921] 2 AC 13; (1921) 125 LT 481 United Kingdom circa 1921 LexisNexis / Westlaw flag 28
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 1 KB 64; 12 Tax Cas 358 United Kingdom circa 1921 LexisNexis / Westlaw flag 153
Jones v Commissioners of Inland Revenue (1920) 1 KB 711; (1919) 7 Tax Cas 310 United Kingdom circa 1920 LexisNexis / Westlaw flag 14
Eisney v Macomber [1919] US 189 United States Supreme Court United States circa 1919 Westlaw flag 1
Sports and General Press Agency Ltd v Our Dogs Publishing Co (1917) 2 KB 125 United Kingdom circa 1917 LexisNexis / Westlaw flag 12
Commissioner of Taxation (NSW) v Meeks [1915] HCA 34; (1915) 19 CLR 568; 21 ALR 244 High Court of Australia Australia - Commonwealth 29 Apr 1915 AustLII flag 36
Commissioner of Taxes v Melbourne Trust [1914] UKLawRpAC 41; [1914] AC 1001 United Kingdom 24 Jul 1914 CommonLII flag 45
Vic Mill, Ld , In re [1913] UKLawRpCh 31; [1913] 1 Ch 465 United Kingdom 17 Mar 1913 CommonLII flag 9
III Eg Cooper v Blakiston [1909] AC 106 United Kingdom circa 1909 LexisNexis / Westlaw flag 1
Duncan's Executors v Farmer (1909) 5 Tax Cas 417 United Kingdom circa 1909 flag 3
PretoriaPetersbury Rly Co v Elwood (1908) 6 Tax Cas 508 United Kingdom circa 1908 flag 1
Cooper (Surveyor of Taxes) v Blakiston [1907] UKLawRpKQB 136; (1907) 2 KB 688 United Kingdom 17 Jul 1907 CommonLII flag 3
Exchange Telegraph Co (Ltd) v Howard (1906) 22 TLR 375 United Kingdom circa 1906 LexisNexis flag 6
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 192
[1903] 1 KB 504 [1903] 1 KB 504 United Kingdom circa 1903 LexisNexis / Westlaw flag 1
Herbert v McQuade [1901] UKLawRpKQB 159; [1902] 2 KB 631; 4 Tax Cas 489 United Kingdom 20 Jul 1901 CommonLII flag 26
Exchange Telegraph Co, Ltd v Central News, Ltd [1897] UKLawRpCh 85; [1897] 2 Ch 48 Court of Chancery United Kingdom 19 May 1897 CommonLII flag 16
Huntley & Palmer v The Reading Biscuit Co Ltd (1893) 10 RPC 277 circa 1893 1
Tennant v Smith [1892] AC 150 United Kingdom circa 1892 LexisNexis / Westlaw flag 87
In the Matter of the Duty on the Estate of the Incorporated Council of Law Reporting for England and Wales [1888] UKLawRpKQB 197; (1888) 22 QBD 279 Queen's Bench United Kingdom 18 Dec 1888 CommonLII flag 18
Turner v Cuxson (1888) 2 Tax Cas 422 United Kingdom circa 1888 flag 3
Coltness Iron Co v Black (1881) 6 AC 315; (1881) 1 Tax Cas 287; (1881) 8 R (HL) 67 United Kingdom circa 1881 LexisNexis / Westlaw flag 32
Morris v Ashbee [1868] UKLawRpEq 183; 7 Eq 34 United Kingdom 10 Nov 1868 CommonLII flag 18
Prince Albert v Strange [1849] EngR 261; (1849) 1 Mac & G 25; (1849) 2 De G & Sm 652; (1849) 18 LJCh 120; (1849) 1 H & Tw 1; 41 ER 1171 Court of Chancery United Kingdom circa 1849 CommonLII flag 77
Robinson v Harman [1848] EngR 135; [1843-60] All ER 383; (1848) 1 Exch 850; 154 ER 363; 18 LJEx 202 Court of Exchequer United Kingdom circa 1848 CommonLII flag 900
Dixon v FCT 86 CLR 541 Australia - Commonwealth Legal Online / Westlaw flag 3
Johnston v Heath 46 Tax Cas 463 United Kingdom flag 4
Blackburn v Close Brothers Ltd 39 Tax Cas 164 United Kingdom flag 4
Pickford v Quirke 13 Tax Cas 251 United Kingdom flag 11
Ensign Shipping Co Ltd v CIR 12 Tax Cas 1169 United Kingdom flag 4
1 QB 147 1 QB 147 United Kingdom LexisNexis / Westlaw flag 18

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