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Case L3 v Commissioner of Inland Revenue

[1988] NZTRA 61; (1988) 12 TRNZ 451; (1989) 11 NZTC 1,005

New Zealand Taxation Review Authority

New Zealand

5th December, 1988

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
R v Inland Revenue Commissioners, Ex parte Preston	[1984] UKHL 5; [1985] AC 835; [1985] 2 All ER 327; [1984] 3 WLR 945; [1985] BTC 208	House of Lords	United Kingdom	25 Apr 1984	BAILII		455
Wisheart, Macnab and Kidd v Commissioner of Inland Revenue	[1972] NZLR 319		New Zealand	circa 1972	LexisNexis		11
Mangin v C of IR	[1971] NZLR 591		New Zealand	circa 1971	LexisNexis		40
Elmiger v Commissioner of Inland Revenue	[1967] NZLR 161		New Zealand	circa 1967	LexisNexis		11
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		92

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